ANALISI PENGARUH DEWAN PENGAWAS SYARIAH DAN INTELLECTUAL CAPITAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH DI INDONESIA

Rahmah Aulia Haryani (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Aditya Septiani (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

The purpose of this study is to observe the influence of the presence of sharia supervisory board (DPS) and intellectual capital towards corporate social responsibility practices (CSR). Intellectual  capital  consists  of  three  elements  which  are  Human  Capital  Efficiency  (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). The method which is being  used  by  this  study  is  secondary  data  analysis  towards  annual  reports  of  sharia  bank published in Indonesia. It is using purposive sampling method. This study uses multiple regression analysis. The data includes 11 banks in Indonesia for 2011 – 2013. This study found that the presence of sharia supervisory board has influence towards the report of corporate social responsibility. Intellectual capital which consists of HCE, SCE and CEE has difference influence. HCE and SCE have no significant influence but CEE has positive influence towards corporate social responsibility.