PENGARUH MEKANISME GOOD COPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ISLAMIC PADA BANK UMUM SYARIAH DI INDONESIA DAN MALAYSIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ANAM, MOCHAMAD CHAIRIL
Subject
657.9 - ACCOUNTING-BANK
Datestamp
2017-07-03 04:21:33
Abstract :
The disclosure aspect of corporate social responsibility is a form of obedience to Islamic law because it shows the benefits that the company provides to its environment. Accordingly, this study aims to determine the factors that may affect the disclosure of corporate social responsibility (CSR) in Islamic banks in Indonesia and Malaysia. The factors that used in this study are the number of sharia supervisory board meeting, the number of sharia supervisory board members, profitability, And leverage. This study used 60 annual reports of Islamic banks in Indonesia and Malaysia in the period 2010-2014 as samples. The samples are obtained using a purposive sampling method. The measurement of corporate social responsibility disclosure using an index with 32 aspects of the disclosure of which is a replication of the research from Maali et al. (2011). Beside of that,the variables in this study tested using the multiple regression analysis with SPSS 2.0. From this study we can see that the disclosure of corporate social responsibility on Islamic banking both in Indonesia and Malaysia are quite low. The results showed that profitability has a positive effect, while leverage has a negative effect on the level of disclosure of corporate social responsibility. Meanwhile, the number of sharia supervisory board meetings , the number of sharia supervisory board members. Keywords :Corporate Social Responsibility (CSR), Islamic banks, annual reports, legitimacy theory.CGC And Characteristics Of Company
The disclosure aspect of corporate social responsibility is a form of obedience to Islamic law because it shows the benefits that the company provides to its environment. Accordingly, this study aims to determine the factors that may affect the disclosure of corporate social responsibility (CSR) in Islamic banks in Indonesia and Malaysia. The factors that used in this study are the number of sharia supervisory board meeting, the number of sharia supervisory board members, profitability, And leverage. This study used 60 annual reports of Islamic banks in Indonesia and Malaysia in the period 2010-2014 as samples. The samples are obtained using a purposive sampling method. The measurement of corporate social responsibility disclosure using an index with 32 aspects of the disclosure of which is a replication of the research from Maali et al. (2011). Beside of that,the variables in this study tested using the multiple regression analysis with SPSS 2.0. From this study we can see that the disclosure of corporate social responsibility on Islamic banking both in Indonesia and Malaysia are quite low. The results showed that profitability has a positive effect, while leverage has a negative effect on the level of disclosure of corporate social responsibility. Meanwhile, the number of sharia supervisory board meetings , the number of sharia supervisory board members. Keywords :Corporate Social Responsibility (CSR), Islamic banks, annual reports, legitimacy theory.CGC And Characteristics Of Company
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