Corporate Social Responsibility Disclosure Of Indonesian Islamic Bank

Naelati Tubastuvi; Azmi Fitriati; Diska Tristiandini; Sobrotul Imtikhanah

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

Corporate Social Responsibility Disclosure Of Indonesian Islamic Bank

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@INPROCEEDINGS{10.4108/eai.5-8-2020.2301214,
    author={Naelati  Tubastuvi and Azmi  Fitriati and Diska  Tristiandini and Sobrotul  Imtikhanah},
    title={Corporate Social Responsibility Disclosure Of Indonesian Islamic Bank},
    proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020,  5 - 6 August 2020, Purwokerto, Indonesia},
    publisher={EAI},
    proceedings_a={ICBAE},
    year={2020},
    month={10},
    keywords={corporate social responsibility disclosure profitability company size leverage s haria supervisory b cards size},
    doi={10.4108/eai.5-8-2020.2301214}
}

Naelati Tubastuvi
Azmi Fitriati
Diska Tristiandini
Sobrotul Imtikhanah
Year: 2020
Corporate Social Responsibility Disclosure Of Indonesian Islamic Bank
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301214

Naelati Tubastuvi¹^,*, Azmi Fitriati¹, Diska Tristiandini¹, Sobrotul Imtikhanah²

1: Faculty of Economics and Business Universitas Muhammadiyah Purwokerto
2: Faculty of Economics and Business Universitas Muhammadiyah Pekajangan Pekalongan

*Contact email: naelatitubastuvi@ump.ac.id

Abstract

This study aims to analyze the effect of profitability, company size, leverage, and sharia supervisory board size on corporate social responsibility disclosure. The population of this study is Indonesian Islamic banks in the periods 2014-2018. The sample selection in this study used a purposive sampling method. The number of samples is 14 Islamic banks. Data were analyzed by descriptive statistics, classical assumption tests, and multiple regression analysis. The results showed that company size has a positive effect, and leverage has a negative effect on corporate social responsibility disclosure. Profitability and sharia supervisory board size did not affect corporate social responsibility disclosure.

Keywords: corporate social responsibility disclosure profitability company size leverage s haria supervisory b cards size

Published: 2020-10-15
Publisher: EAI

: http://dx.doi.org/10.4108/eai.5-8-2020.2301214

Corporate Social Responsibility Disclosure Of Indonesian Islamic Bank

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