ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM)
VOLUME 1 ISSUE 1, 2019

Does company size and profitability affect corporate social responsibility disclosure?

Rukaanisy Syahierah (Faculty of Economics, Islamic University of Indonesia, Indonesia)
Ashilla Larasati (Saxion University of Applied Sciences, Netherland)

Article Info

Publish Date
24 Jan 2020

Abstract

Purpose: This research is aimed to analyze whether disclosure of corporate social responsibility (CSR) of sharia bank in Indonesia is influenced by some factors.Methodology: This research used the data from Islamic Social Reporting (ISR) index. ISR was evaluated based on content analysis; that is by analyzing annual report of 11 sharia banks.Findings: Multiple regressions showed that company size significantly affected the level of disclosure of CSR but it was the contrary for profitability.Originality/contributions: This is the first study to used 11 sharia banks in Indonesia during the period of 2010-2013.

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Journal Info
ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM)
Website

Abbrev

AJIM

Publisher

Universitas Islam Indonesia

Subject

Decision Sciences, Operations Research & Management Social Sciences Other

Description

The Asian Journal of Islamic Management (AJIM) is a peer-review journal publishes quality and in-depth analysis on current issues within Asia and Islamic management topics. The journal publishes twice a year every June and December. AJIM welcomes strong and original evidence-based empirical studies ...