Diponegoro Journal of Accounting
Volume 2, Nomor 3, Tahun 2013

ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA

Nibras Anny Khabibah (Unknown)
Siti Mutmainah (Unknown)



Article Info

Publish Date
25 Jul 2013

Abstract

The purpose of this study is to determine the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) on Islamic Banking in Indonesia in 2003-2011. CSR variable is examined using Islamic Social Reporting (ISR) Index, whereas CFP variable is proxied by Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR). The sample in this study is Sharia Commercial Bank which registered in Bank Indonesia. The sample was selected using purposive sampling method and obtained six bank being sampled. This study used a non parametric statistical Spearman correlation test to analyze the data. The result showed associations between Corporate Social Responsibility and Corporate Financial Performance. This study showed that there is a possitive relationship between CSR and ROE in the next year and there is a negative relationship between CAR and CSR in the next year. 

Copyrights © 2013






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...