The Sharia Supervisory Board: Does it Influence Corporate Social Responsibility Disclosure by Islamic Banks? A Review

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Nawal Hussein Abbas El Hussein
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

scholarly journals Sharia Supervisory Board, Audit Committee, and Corporate Social Responsibility Disclosure

2020 ◽  
Vol 23 (3) ◽  
pp. 349
Author(s):  
A. Dola Bastina, Yustrida Bernawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Supervisory Board ◽  
Least Square ◽  
Ordinary Least Square ◽  
Analysis Techniques ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study examined the influence of the Sharia Supervisory Board and Audit Committee on the corporate social responsibility disclosure. The research sample used in the study is Islamic Banks in Indonesia from 2014 to 2018, with a total of 60 banks. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The testing of hypotheses uses Ordinary Least Square (OLS) regression with a significance of 1%, 5%, and 10%. Test F shows a model that stable and significant. The results of this study supported the research hypothesis that ACSIZE brought a positive and significant effect on corporate social responsibility disclosure. In addition, the sharia supervisory board and the audit committee meet not influence the corporate social responsibility disclosure.

scholarly journals PENGARUH DEWAN PENGAWAS SYARIAH, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA BANK SYARIAH DI INDONESIA

2019 ◽  
Vol 4 (4) ◽  
pp. 677-693
Author(s):  
Renny Zuliana ◽  
Aliamin Aliamin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Supervisory Board ◽  
Secondary Data ◽  
Financial Statement ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Corporate Social

This study aimed to examine the effect of sharia supervisory board, intellectual capital, and corporate social responsibility toward performance of islamic bank in Indonesia. The type of research used in this study is quantitative, using secondary data. Data taken from company’s financial statement and implementation report of GCG which audited of islamic bank in Indonesia during 2014-2016. In this research used purposive sampling method, 11 over 13 Islamic Banking can be used as samples. Analysis of data to test the hypothesis used multiple linear regression and are processed by SPSS 20th version program. The results of the study state that sharia supervisory board, IC, and CSR simultaneously influence the performance of Islamic banks which are proxied by ROA. Partially sharia supervisory board has a negative and significant effect on ROA, IC has a positive and significant effect on ROA. While the results of testing partially CSR does not affect ROA as a proxy for the performance of Islamic banks

scholarly journals The Role of Corporate Social Responsibility Disclosure in Improving Financial Performance (Case study in Indonesian Islamic Bank)

2020 ◽  
Vol 4 (2) ◽  
pp. 162
Author(s):  
Hasan Mukhibad ◽  
Muthmainah Muthmainah ◽  
Dita Andraeny
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Fixed Effect Model ◽  
Positive Influence ◽  
Islamic Banks ◽  
Return On Equity ◽  
Corporate Social Responsibility Disclosure ◽  
Business Entities ◽  
Corporate Social

The influence of social care by business entities to their financial performance has been continuously debated in previous management reseearch. Nevertheless, studies about the influence of CSR on Islamic banks financial performance were rarely done. Therefore, this studyaims to examine the influence of Corporate Social Responsibility Disclosure (CSRD) on profitability as measured by Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Investment Account Holders (IAH) by debt and financing ratio. Data was obtained from Islamic banks in Indonesia through observation from 2012 to 2018 that analyzed by panel data regression and Fixed Effect Model (FEM). The results showed that the CSRD did not have a positive influence on ROA, ROE, NPM, IAH, Debt, and Financing Ratio. Therefore, the legitimacy theory was not proven in this study.

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