Pengaruh Corporate Social Responsibility, Leverage & Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Syariah Periode 2018-2023

Phara Kautsarna Beela (Prodi Perbankan Syariah UIN Siber Syekh Nurjati Cirebon)
Abdul Ghoni (UIN Siber Syekh Nurjati Cirebon Indonesia)
Nur Haida (Universitas Islam Bunga Bangsa Cirebon Indonesia)

Contemporary Islamic Economic and Business Review
Vol. 2 No. 2 (2026): Ekonomi Berdampak dan Berkelanjutan

The research aims to analyze the influence of Corporate Social Responsibility (CSR), leverage, and company size on the profitability of Islamic Commercial Banks in Indonesia during the 2018–2023 period. Profitability is measured using the Return on Assets (ROA) ratio. The research applies a quantitative approach with panel data regression analysis. The sample consists of six Islamic Commercial Banks selected through purposive sampling based on criteria such as consistent publication of annual and sustainability reports, ongoing CSR implementation, and continuous profitability during the observation period. The results show that CSR has no significant effect on profitability, leverage also has no significant effect, while company size has a significant positive effect on profitability. The research is expected to contribute to the academic literature in Islamic banking and provide practical insights for bank management in formulating strategies related to CSR implementation, debt management, and business expansion