DISCLOSURE OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY IN SHARIA BANKING
DOI:
https://doi.org/10.32815/ecosia.vi.27Keywords:
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.
References
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Shabrina, A. N., Pratama, B. C., Fakhruddin, I., & Wibowo, H. (2021). Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019). Ratio : Reviu Akuntansi Kontemporer Indonesia, 2(2), 92–110. https://doi.org/10.30595/ratio.v2i2.10376
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Widyana, S. (2016). Corporate Social Responsibility oleh Perseroan Terbatas. Hukum Perseroan Terbatas. https://www.hukumperseroanterbatas.com/tanggung-jawab-perseroan-terbatas/corporate-social-responsibility-oleh-perseroan-terbatas/Pada bab V Pasal 74,Jawab Sosial dan Lingkungan tersebut.
Arifin, J., & Wardani, E. A. (2016). Islamic corporate social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada bank syariah di Indonesia. Jurnal Akuntansi & Auditing Indonesia 20(1) Juni 2016, 20(1), 1–10.
Bahri, S. (2018). Metodologi Penelitian Bisnis Lengkap dengan Teknik Pengolahan Data SPSS (E. Risanto (ed.)). Penerbit ANDI.
Cahyaningtiyas, E., & Canggih, C. (2020). Islamic Corporate Responsibility Dan Kinerja Keuangan Pada Bank Umum Syariah Di Indonesia. Jurnal Ekonomika Dan Bisnis Islam, 3(2), 72–81. https://doi.org/10.26740/jekobi.v3n2.p72-81
Charatunnisa, C., & Muthmainah, M. (2019) , Investment Account Holders, Jumlah Dewan Komisaris Independen, Dan Corporate Social Responsibility Pada Perbankan Syariah Yang Terdapat Di Indonesia. Jurnal Akuntansi,07(2), 180–191. https://jurnal.stienganjuk.ac.id/index.php/ojsmadani/article/view/69
Hadyarti, V., & Mahsin, T. (2019). Corporate Social Responsibility (Csr) Dan Good Corporate Governance (Gcg) Sebagai Indikator Dalam Menilai Nilai Perusahaan Vidi. 13(2), 1–17.
Hendratmoko, A., & Muid, A. (2017). Pengaruh profitabilitas, ukuran perusahaan, dan pertumbuhan penjualan terhadap pengungkapan icsr lembaga keuangan syariah di indonesia. 6, 1–11.
Ilyas, R. (2021). Peran Dewan Pengawas Syariah Dalam Perbankan Syariah. JPS (Jurnal Perbankan Syariah), 2(1), 42–53. https://doi.org/10.46367/jps.v2i1.295
Isman, A. F., & Aeni, N. C. (2021). Determinant of Islamic Corporate Social Responsibility (ICSR) Disclosure in Companies Registered in Jakarta Islamic Index (JII). Many : Journal of Sharia Management and Business, 1(02), 105–115. https://doi.org/10.19105/mabny.v1i02.5200
Jamil, N. K., Adawiyah, R., & Rumawi, R. (2021). Kewenangan Dewan Pengawas Syariah Dan Implikasi Terhadap Perwujudan Corporate Social Responsibility Di Perbankan Syariah. Sasi, 27(4), 504. https://doi.org/10.47268/sasi.v27i4.536
Lidyah, R., Akbar, D. A., & Africano, F. (2017). Islamic Governave, Investment Account Holder, Profitability, Ukuran Perusahaan dan Corporate Social Responsibility Bank Umum Syariah. 95–105.
Mayliza, R., & Yusnelly, A. (2021). Pengaruh Good Corporate Governance Terhadap Islamic Mayliza, R., & Yusnelly, A. (2021). Pengaruh Good Corporate Governance Terhadap Islamic Social Responsibility Pada Bank Umum Syariah Di Indonesia. Jurnal Tabarru’: Islamic Banking and Finance, 4(2), 369–. Jurnal Tabarru’: Islamic Banking and Finance, 4(2), 369–379.
Otoritas Jasa Keuangan, (2022). Sejarah Perbankan Syariah. https://www.ojk.go.id/id/kanal/syariah/tentang-syariah/pages/sejarah-perbankan-syariah.aspx
Rahayu, T. P., & Budi S., A. (2018). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2010-2013. E-Journal Ekonomi Bisnis Dan Akuntansi, 5(2), 109. https://doi.org/10.19184/ejeba.v5i2.8644
Risandias, S. (2020). Pengaruh Dewan Pengawas Syariah, Dewan Komisaris, Dewan Direksi Dan Komite Audit Terhadap Kinerja Keuangan Bank Syariah. 8(1), 19–38. http://eprints.unisbank.ac.id/id/eprint/7393/
Salsabila, R. R., Muslih, M., Pratama, F., Telkom, U., Efficiency, H. C., Capital, I., Corporate, I., & Responsibility, S. (2018). Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Islamic Corporate Social responsibility ( Studi Kasus pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Periode 2015-2018 ) THE EFFECT OF SHARIA SUPERVISORY BOARD AND INTELLECT.
Sawitri, D. R., Juanda, A., & Jati, A. W. (2017). Analisis Pengungkapan Corporate Social Responsibility Perbankan Syariah Indonesia Berdasarkan Islamic Social Reporting Index. Jurnal Reviu Akuntansi Dan Keuangan, 7(1), 983. https://doi.org/10.22219/jrak.v7i1.12
Shabrina, A. N., Pratama, B. C., Fakhruddin, I., & Wibowo, H. (2021). Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019). Ratio : Reviu Akuntansi Kontemporer Indonesia, 2(2), 92–110. https://doi.org/10.30595/ratio.v2i2.10376
The Royal Islamic Strategic Studies Centre. (2021). The Muslim 500 - The World’s 500 Most Influential Muslim 2021.
Triyanto, D. N., & Rohmah, L. K. (2022). Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures. The Indonesian Accounting Review, 12(1), 29. https://doi.org/10.14414/tiar.v12i1.2605
Vionita, V., Kurnia, K., & Pratama, F. (2021). Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Investment Account Holder terhadap Pengungkapan Islamic Corporate Social Responsibility (Studi kasus pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) Tahun 2016-2019). Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam, 5(02), 193. https://doi.org/10.30868/ad.v5i02.1385
Widyana, S. (2016). Corporate Social Responsibility oleh Perseroan Terbatas. Hukum Perseroan Terbatas. https://www.hukumperseroanterbatas.com/tanggung-jawab-perseroan-terbatas/corporate-social-responsibility-oleh-perseroan-terbatas/Pada bab V Pasal 74,Jawab Sosial dan Lingkungan tersebut.
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Published
2022-12-19
How to Cite
Putri, K. K., & Cahyaningtyas, F. (2022). DISCLOSURE OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY IN SHARIA BANKING. Ecosia International Conference, 283–296. https://doi.org/10.32815/ecosia.vi.27
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