Proceeding International Conference on Information Technology and Business
2017: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 3

Improving Financial Performance to Social Disclosure of Sharia Bank Performance Based on Islamic Social Reporting Index

Delli Maria (Unknown)
Reva Meiliana (Unknown)



Article Info

Publish Date
19 Apr 2018

Abstract

This study aims to examine the role of Social Banking Performance Disclosure to improve the financial performance of sharia banks. This study uses a sample of Sharia Commercial Banks in Indonesia that publishes annual report. Hypothesis testing using simple regression with 95% confidence level. The main variables used in this study consist of six disclosure themes with ISR index, ie funding and investment, products and services, employees, community, environment, and corporate governance. The results of this study indicate the Disclosure of Funding and Investment, Products and Services, Employees and Society has no effect on the Financial Performance of Sharia Commercial Banks in Indonesia. While the disclosure of the Environment and the Manpower Statement of the Company has a significant and significant impact on the Financial Performance of Sharia Commercial Banks in Indonesia.Keywords: Bank Syariah Financial Performance, and Islamic Social Reporting Index.

Copyrights © 2017






Journal Info

Abbrev

icitb

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Proceeding International Conference on Information Technology and Business is a series of one-year international conferences organized by the Informatics and Business Institute Darmajaya, with local and international partners. The conference will provide a unique opportunity for the productive ...