Journal of Islamic economics Perspectives (JIEP)
Vol. 4 No. 1 (2022): February (2022) Journal of Islamic Economics Perspectives

Governance as a Determining Factor of Corporate Social Responsibility Disclosure in Sharia Banking

Pratama, Siectio Dicko (Unknown)



Article Info

Publish Date
25 Feb 2022

Abstract

This research analyses the influence of Good Corporate Governance and Corporate Social Responsibility (CSR) expenditure on Corporate Social Responsibility (CSR) disclosure at Islamic Banks in Indonesia (BI), which has already been registered in Bank Indonesia (BI) since 2014- 2018. The collection methods used in this research is the data sourced in an annual report published by the website of each Islamic Bank. The collection of samples used is the purposive sampling technique. The total sample of this research is 12 Islamic Banks listed by Bank Indonesia since 2014-2018. The result showed that Investment Account Holder (IAH) and Government Ownership significant to Corporate Social Responsibility (CSR) disclosure. On the other hand, governance of the Sharia Supervisory Board (IG-SCORE), institutional ownership, foreign ownership, and CSR expenditure have no significant CSR disclosure

Copyrights © 2022






Journal Info

Abbrev

JIEP

Publisher

Subject

Religion Economics, Econometrics & Finance Education Social Sciences

Description

The Journal of Islamic Economic Perspectives, or JIEP, is a publication released biannually in February and September. It is published by the JIEP Research Centre, which is part of the Faculty of Islamic Economics and Business at the State Islamic University of Kiai Haji Achmad Siddiq Jember in ...