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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Ribut Sri Rahayu, Ribut Sri
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Economics, Econometrics & Finance

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Journal : JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH Rahayu, Ribut Sri; Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.103 KB) | DOI: 10.33558/jrak.v5i2.1346

Abstract

Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of ShariaSipervisory Board (Dewan Pengawas Syariah ? DPS), DPS conference, company size, profitability, leverage, andcommissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia.The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multipleregression analysis. This research use secondary data from islamic banking annual report. Results of this study areall Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Boardconference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitabilityhas a negative influence and board director has positive affect on disclosure CSR
Co-Authors Ari Dewi Cahyati