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All Journal Jurnal Ekonomi Islam Jurnal Dinamika Ekonomi Syariah AL-ARBAH: Journal of Islamic Finance and Banking Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Journal of Management, Economic and Accounting (JMEA) Jurnal Perbankan Syariah Darussalam (JPSDa) Jurnal Ekonomi Islam
Maknuun, Lu’lu’il
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : AL-ARBAH: Journal of Islamic Finance and Banking

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The Influence Of Macroeconomics And Financial Risks On Islamic Corporate Social Responsibility Diclosure Through Earnings At Sharia Commercial Banks In Indonesia Maknuun, Lu’lu’il
AL-ARBAH: Journal of Islamic Finance and Banking Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.2.18068

Abstract

Purpose - This study aims to analyze the effect of Macroeconomics and Financial Risk on Islamic Corporate Social Responsibility Disclosure (ICSRD) through Earning in Islamic Commercial Banks in Indonesia.Method - This study uses a quantitative method using secondary data in the form of financial risk data, earnings and ICSRD from annual financial reports at Islamic Commercial Banks and published macroeconomic data at the Central Bureau of Statistics from 2017 -2021. The analytical method used is SEM analysis using the SmartPLS 2.0 analysis tool.Result - The results showed that macroeconomics had a significant effect on ICSRD but did not have a significant effect on earnings. Financial risk has a significant effect on ICSRD but does not have a significant effect on earnings. Earning has no significant effect on ICSRD. Earning is not able to mediate Macroeconomics on ICSRD but is able to mediate financial risks on Islamic Corporate Social Responsibility Disclosure (ICSRD) at Islamic Commercial Banks.Implication - This research utilizes data from Islamic commercial banks in Indonesia and the Central Statistics Agency for the years 2017-2021.Originality - This research discusses the profits obtained by companies used for the disclosure of social responsibility of Islamic commercial banks in Indonesia to society, taking into account internal and external factors of the company, namely macroeconomics and financial risk.
Co-Authors Aftian, Rahman Yusri Anisa Nur Faujiah, Siti Arista, Anis Budianto, Lestari Kusmanningrum, Yunita Lestari, Yupita Sri Mansur Efendi Masuwd, Mowafg Abrahem Muhlisuddin Novy, Djowan Naly Ramadhani, Nurcipah Wahyuni, Firdita