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

Dinda Rifan; Nur Ningsih

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).

Keywords: islamic corporate social responsibility (icsr) return on assets (roa) sharia commercials banks

Published: 2019-11-19
Publisher: EAI

: http://dx.doi.org/10.4108/eai.10-9-2019.2289384