The First International Conference On Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Bandar Lampung, Indonesia

Research Article

Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks

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  • @INPROCEEDINGS{10.4108/eai.10-9-2019.2289384,
        author={Dinda Fali Rifan and Nur Wahyu Ningsih},
        title={Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks},
        proceedings={The First International Conference On Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICIDS},
        year={2019},
        month={11},
        keywords={islamic corporate social responsibility (icsr) return on assets (roa) sharia  commercials banks},
        doi={10.4108/eai.10-9-2019.2289384}
    }
    
  • Dinda Fali Rifan
    Nur Wahyu Ningsih
    Year: 2019
    Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks
    ICIDS
    EAI
    DOI: 10.4108/eai.10-9-2019.2289384
Dinda Fali Rifan1,*, Nur Wahyu Ningsih1
  • 1: Raden Intan State Islamic University of Lampung, Jl. Letnal Kolonel Endro Suratmin, Sukarame, Bandar Lampung, Indonesia
*Contact email: dinda.falirifan@radenintan.ac.id

Abstract

This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) disclosures on asset optimization as measured by Return on Assets (ROA). This relationship is examined based on Simple Linier Regression analysis of eleven Sharia Commercial Banks annual reports in Financial Services Authority of Indonesia in the period of 2015-2017. This study also provides evidences that ICSR activities communicated in corporate annual reports are significantly related to asset optimization that measured by the Return on Assets (ROA).