Research Article
Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks
@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
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).
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