<![CDATA[This study was directed fully intent on deciding the impact of ICSR disclosure and ICG disclosure on Profitability (ROE) in Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. The population in this study is 14 Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. By using purposive sampling, a sample of 8 Sharia Commercial Banks with 5 years of annual report observation was. Data analysis includes qualitative descriptive analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test with Durbin-Watson), multiple linear regression analysis, correlation coefficient and determination analysis, and hypothesis test (t-test and F-test) by using SPSS version 26 software. The results of the study show that ICSR partially has no effect and is not significant on profitability, while ICG partially has a significant effect on profitability. Simultaneously, the research results show that ICSR and ICG have a significant effect on the profitability of Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period.]]>
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