DISCLOSURE OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY IN SHARIA BANKING

Kurnia Kusuma Putri; Fadilla Cahyaningtyas

doi:10.32815/ecosia.vi.27

Kurnia Kusuma Putri Institut Teknologi dan Bisnis Asia Malang
Fadilla Cahyaningtyas Institut Teknologi dan Bisnis Asia Malang

DOI: https://doi.org/10.32815/ecosia.vi.27

Keywords: Investment Account Holder, Company Size, Sharia Supervisory Board, Islamic Corporate Social Responsibility (ICSR)

Abstract

Conventional and sharia-based companies operate on different principles, resulting in significant differences through implementation in a variety of areas, including the disclosure of corporate social responsibility. Sharia companies evaluate reporting on sharia-based social performance or Islamic corporate social responsibility (ICSR) using the AAOIFI sharia index (Accounting Auditing Organization for Islamic Financial Institutions). This research aims to discover the impact of investment account holders, company size, and a sharia supervisory board on Islamic corporate social responsibility.Purposive sampling was used to select the population of Islamic banking companies registered with the Financial Services Authority for the period 2018-2020. The research sample consists of 13 company. The classical assumption test, data normality test, multicollinearity test, heteroscedasticity test, coefficient of determination test, multiple regression analysis, and hypothesis testing were all encountered in this study. The results of hypothesis testing prove that investment account holders affect corporate social responsibility, whereas company size and a sharia supervisory board have no effect.

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