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.