PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA

SHAFIRA QURRATA A’YUN, NIM. 14820169 (2018) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to prove the existence of reciprocal relationships between CSR disclosures and Islamic banking financial performance in Indonesia. CSR disclosure is measured by the ISR index, while financial performance is proxied by the profitability ratios of ROS, ROE, and NPM. The sample in this study is 8 Islamic Commercial Banks that disclose their CSR activities in their annual financial statements and operate nationally. The results of the study indicate a reciprocal relationship between CSR disclosure and NPM. CSR disclosure has a positive effect on NPM, and conversely NPM has a positive effect on CSR. On the ROA financial performance model, CSR disclosure does not have a significant effect on ROA, and ROA has a negative effect on CSR disclosure. On the ROE financial performance model, CSR disclosure does not affect ROE, and ROE does not affect CSR disclosure.

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