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All Journal SYIRKAH EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) MALIA: Journal of Islamic Banking and Finance
Akmal, Denara
Unknown Affiliation
Religion Economics, Econometrics & Finance

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Journal : MALIA: Journal of Islamic Banking and Finance

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Islamic Corporate Social Responsibility Disclosure, Profitability, and Visibility of Sharia Commercials Bank in Indonesia Akmal, Denara
MALIA: Journal of Islamic Banking and Finance Vol 8, No 1 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i1.23016

Abstract

The purpose of this study is to analyze the effect of profitability and visibility on Islamic Corporate Social Responsibility Disclosure (ICSRD) of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. This research is a quantitative study using secondary data from the Islamic Commercial Bank's Annual Reports and Sustainability Reports. The effects are examined based on content analysis of 9 Islamic Commercial Banks in Indonesia using a  purposive sampling technique. The results showed that profitability and visibility simultaneously had a significant effect on the ICSRD of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. However, partially the profitability did not affect ICSRD. Meanwhile, the visibility has a significant effect on ICSRD partially. The results of this study are expected to provide a reference for Islamic Commercial Banks policymakers to always improve the ICSR to maintain customer confidence in the operations of Islamic Commercial Banks in Indonesia.
Co-Authors Aguspriyani, Yani ASTI AINI, ASTI Evania, Khalisa Erlinda Juheti, Juheti