scholarly journals Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia

2020 ◽  
Vol 15 (2) ◽  
pp. 47-55
Author(s):  
Kuat Waluyo Jati ◽  
Linda Agustina ◽  
Indah Muliasari ◽  
Diah Armeliza
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Social Reporting ◽  
Units Of Analysis ◽  
Effect Model ◽  
Panel Data Regression ◽  
Corporate Social

Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporting, while liquidity and the Islamic Governance Score had an impact on the Islamic Social Reporting.

scholarly journals Islamic Social Reporting and Halal Business Performance

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Budiandru Budiandru
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Performance ◽  
Random Effect ◽  
Random Effect Model ◽  
Social Reporting ◽  
Annual Reports ◽  
Effect Model ◽  
Corporate Social Responsibility Report ◽  
Corporate Social

Abstract. Islamic social reporting (ISR) is used to assess a company's social performance based on Islamic principles. Islamic social performance reports will influence investors' decisions in investing. This research is to analyze factors influencing the Islamic Corporate Social Responsibility report. Data is obtained from the annual reports of 44 companies in the halal industry sector from 2013-2018, and analyzed using the Random Effect Model (REM) method. In this research, interest on debt-based Sharia Screening (SS) is divided by total assets with a maximum tolerance of 45 percent; the companies’ net-based Profitability (PRV) is divided by the total assets (ROA), and total debt-based leverage (LEV) is divided by equity (DER). The result is that Sharia Screening, Profitability, and Leverage affect ISR reporting. Increasing sharia screening and leverage will decrease ISR reporting, while increasing profitability will increase ISR reporting. Thus, the increase and decrease in this variable affect the companies’ decision to report the ISR. Therefore, companies must improve their financial performance to improve corporate social responsibility disclosure quality, which is very important for stakeholders in investing. Keywords: Islamic Social Reporting, Random Effect Model, Sharia Screening, Profitability, Leverage Abstrak. Pelaporan sosial Islam digunakan untuk menilai kinerja sosial perusahaan berdasarkan prinsip-prinsip Islam. Laporan kinerja sosial Islam akan mempengaruhi keputusan investor dalam berinvestasi. Penelitian ini dilakukan untuk menganalisis faktor-faktor apa saja yang mempengaruhi laporan sosial Islam dengan menggunakan 44 perusahaan sektor industri halal, data tahunan tahun 2013-2018, dan menggunakan metode random effect model (REM). Syariah Screening (SS) berbasis pada hutang bunga dibagi total aset dengan toleransi maksimal 45 persen, Profitabilitas (PRV) berbasis pada laba bersih perusahaan dibagi total aset (ROA), dan leverage (LEV) berbasis pada total hutang dibagi ekuitas (DER). Hasilnya adalah syariah screening, profitabilitas, dan leverage mempengaruhi pelaporan sosial Islam. Peningkatan syariah screening dan leverage akan menurunkan pelaporan ISR, sedangkan peningkatan profitabilitas akan meningkatkan pelaporan ISR. Dengan demikian kenaikan dan penurunan variabel ini mempengaruhi keputusan perusahaan untuk melaporkan ISR. Oleh karena itu, perusahaan harus meningkatkan kinerja keuangannya untuk meningkatkan kualitas pelaporan sosial Islam yang sangat penting bagi stakeholders dalam berinvestasi. Kata kunci: Pelaporan Sosial Islam, Random Effect Model, Syaria Screening, Profitabilitas, Leverage

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS

2019 ◽  
Vol 2 (2) ◽  
pp. 27
Author(s):  
Saskhia Irving Maest Purba
Keyword(s):  
Intellectual Capital ◽  
Financial Distress ◽  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression

The purpose of this study is to determine the influence of institutional ownership (KI), intellectual capital (IC) and Leverage (DER) to financial distress (Springate) financial distress condition. Independent variables in this study are institutional ownership (KI), intellectual capital (IC) and Leverage (DER) and financial distress (Springate) partially or simultaneously. Population in this study is Manufacture companies’s sector listed on Indonesia Stock Exchange in 2014-2017. The sampling technique was using purposive sampling, obtained 128 sample data and use Panel data regression analysis using software Eviews 10. Random effect model was chosen after 3 regression panel test. Simultaneously, all the independet variables have significant effect to dependent variable (financial distress). Partially intellectual capital (IC) have negative significant effect with to financial distress. Leverage (DER) have positive significant effect to financial distress. But institutional ownership (KI) have no significant effect to financial distress. Keyword: Financial distress, Institutional Ownership, Intellectual Capital, Leverage

DAMPAK PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TIAP DIMENSI INDIVIDU TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (5) ◽  
pp. 641
Author(s):  
Muhamat Romadhoni ◽  
Sylva Alif Rusmita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Social Reporting ◽  
Statistical Tool ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

ABSTRAKPenelitian ini mempunyai tujuan untuk mengetahui dampak dari pengungkapan secara dimensi individu laporan Islamic Corporate Social Responsibility (ICSR) terhadap profitabilitas dalam bank umum syariah. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode regresi data panel serta dengan bantuan alat statistik yaitu Eviews 9. Terdapat 10 bank umum syariah di Indonesia pada periode 2016-2020 yang dijadikan sebagai sampel dalam penelitian ini. Pengukuran pengungkapan ICSR dilakukan dengan teknik konten analisis berdasarkan item-item yang mendeskripsikan nilai-nilai Islam pada laporan tahunan bank sehingga menghasilkan indeks pengungkapan Index Social Reporting (ISR). Hasil dari pengujian hipotesis menunjukkan bahwa secara simultan pengungkapan ICSR berpengaruh positif signifikan terhadap profitabilitas bank umum syariah. Secara parsial, pengungkapan dimensi per individu ICSR tidak mempunyai hubungan yang signifikan secara statistik antara dimensi individu ICSR terhadap profitabilitas, kecuali untuk ‘komitmen terhadap karyawan’, ‘komitmen terhadap debitur’, dan ‘komitmen terhadap komunitas’.Kata Kunci: Pengungkapan, Islamic Corporate Social Responsibility, Profitabilitas, Bank Umum Syariah. ABSTRACTThis study aims to determine the impact of the disclosure of individual dimensions of Islamic Corporate Social Responsibility (ICSR) reports on profitability in Islamic commercial banks. In this study, a quantitative approach was used with the panel data regression method and with the help of a statistical tool, namely Eviews 9. There were 10 Islamic commercial banks in Indonesia in the 2016-2020 period which were used as samples in this study. The measurement of ICSR disclosure is carried out using content analysis techniques based on items that describe Islamic values in the bank's annual report so as to produce a disclosure index of the Index Social Reporting (ISR). The results of hypothesis testing indicate that simultaneously the disclosure of ICSR has a significant positive effect on the profitability of Islamic commercial banks. Partially, the disclosure of individual dimensions of ICSR does not have a statistically significant relationship between individual dimensions of ICSR on profitability, except for 'commitment to employees', 'commitment to debtors', and 'commitment to community'.Keywords: Disclosure, Islamic Corporate Social Responsibility, Profitability, Islamic Commercial Banks.

scholarly journals Dominant Variables That Affect The Level of Profitability in Sharia Banks and Conventional Banks

2017 ◽  
Vol 3 (2) ◽  
pp. 126
Author(s):  
Irawati Junaeni
Keyword(s):  
Significant Influence ◽  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Estimation Model ◽  
Internal Factors ◽  
Regression Methods ◽  
Effect Model ◽  
Panel Data Regression ◽  
Conventional Banks

<p>This study aims to analyze the dominant factors that affect profitability in the Sharia Commercial Bank and Conventional Bank Indonesia Year 2009-2014. The sample used in this study is 7 Sharia Commercial Banks and 10 Conventional Commercial Banks in Indonesia. The technic sample used in this study by purposive sampling method. This research uses panel data regression methods and estimation model used is a Random Effect Model. The result of research on sharia bank of internal factors concludes that BOPO variable has a significant influence on return on asset (ROA) and from external factors of BI Rate significant effect on return on asset (ROA). While conventional banks of internal factors conclude that BOPO and NPL variable have significant influence to return on asset (ROA) and from external factor conclude that BI Rate has a significant effect to return on asset ROA). In this research, BOPO variable has a more dominant influence on  ROA than other variables.</p>

scholarly journals Determinant of Islamic Corporate Social Responsibility (ICSR) Disclosure in Companies Registered in Jakarta Islamic Index (JII)

2021 ◽  
Vol 1 (02) ◽  
pp. 105-115
Author(s):  
Ainul Fatha Isman ◽  
Nur Cholifatul Aeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Time Series Data ◽  
Random Effect ◽  
Random Effect Model ◽  
Influential Factor ◽  
Series Data ◽  
Effect Model ◽  
Corporate Social

Social aspects are important aspects that must be considered by every individual. Similarly, companies that must disclose social responsibility or what is called Corporate Social Responsibility (CSR) through the mandate of the Act. This research aims to determine the factors that affect the Islamic corporate social responsibility disclosure in Indonesia. This research is categorized in quantitative research with associative approaches. The population in this study amounted to 30 companies registered in the Jakarta Islamic Index in 2016-2018 with a purposive sampling technique to obtain 51 samples. The data analysis model in this study is a panel data linear regression test with a combination of time series data and cross-section which is carried out through three approaches, namely the common effect model, the fixed-effect model, and the random effect model. The results of this study indicate that partially and simultaneously the size of the company's profitability, and the Muslim board of directors influence the disclosure of the company's ICSR. The most influential factor in company ICSR disclosure is company size. The results of this study imply that each company uses the ISR Index as a reference for the preparation of sharia corporate social responsibility reporting standards and increases the number of Muslim board of directors who are competent and have innovative ideas to increase company assets, thus positively impacting ICSR disclosure.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN: MODERASI CORPORATE GOVERNANCE

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Andyka Yudha Satria Putra ◽  
Suherman Suherman ◽  
Destria Kurnianti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Audit Committee ◽  
Random Effect ◽  
Random Effect Model ◽  
Firm Age ◽  
Effect Model ◽  
Corporate Social

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap nilai perusahaan dimoderasi oleh corporate governance pada perusahaan pertambangan yang terdaftar di IDX Tahun 2013-2017. Variabel bebas yang digunakan dalam penelitian ini adalah corporate social responsibility yang diukur dengan CSRI. Variabel terikat yang digunakan adalah Nilai Perusahaan yang diproksikan dengan PBV dan variabel moderasi yang digunakan adalah corporate governance yang diproksikan dengan komite audit. Penelitian ini juga menggunakan variabel kontrol, yaitu ukuran perusahaan, profitabilitas, leverage, dan usia perusahaan. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling. Model yang digunakan dalam penelitian ini adalah data panel dengan pendekatan random effect model. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan. Corporate governance yang diproksikan Komite Audit melemahkan hubungan antara corporate social responsibility terhadap Nilai Perusahaan.Kata Kunci:  Nilai Perusahaan, Corporate Social Responsibility, Komite Audit, Ukuran Perusahaan, Profitabilitas, Leverage, Usia Perusahaan.The aim of this study is to determine the effect of corporate social responsibility on the firm value moderated by corporate governance on mining sector listed on IDX Period 2013-2017. Independent variable of this study is corporate social responsibility as measured by CSRI. Dependent variable of this study is firm value with PBV as a proxy. While moderating variable used is corporate governance with audit committee as the proxy. Then control variable in this study are Firm Size, Profitability, Leverage, and Firm Age. The data used in this study is annual report of mining sector listed in Indonesia Stock Exchange (IDX) period 2013-2017. The sampling method of this study is purposive sampling technique. The research model of this study employs panel data analysis with random effect model approach. The empirical result shows that corporate social responsibility does positive effect and significant on firm value. Corporate governance moderated by audit committee weakening the relation between corporate social responsibility on Firm Value.Keywords: Firm Value, Corporate Social Responsibility, Audit Committee, Firm Size, Profitability, Leverage, Firm Age.

scholarly journals Factors Affecting Islamic Social Reporting in the Halal Industry Sector

2021 ◽  
Vol 12 (3) ◽  
pp. 4521-4529
Author(s):  
Mr. Budiandru
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Performance ◽  
Random Effect ◽  
Random Effect Model ◽  
Social Reporting ◽  
Factors Affecting ◽  
Industry Sector ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social

Islamic social reporting is a measure of Islamic-based social performance reporting in each company. Increased disclosure of Islamic social interpretation will influence investor decisions. This study aims to analyze what factors influence the declaration of Islamic corporate social responsibility. The data used is the annual report of companies registered in the halal industry sector from 2013 to 2018 with 44 selected companies. This study uses a random effect model (REM). The analysis results show that the halal lifestyle, profitability, and leverage are significant in disclosing Islamic corporate social responsibility. Implementation of ISR disclosure as a form of accountability is based on principles and philosophies following Islamic Sharia. Therefore, companies must improve their financial performance to enhance corporate social responsibility disclosure quality, which is very important for stakeholders in investing.

Tingkat Kemiskinan di Sumatra Selatan dan Analisisnya

2020 ◽  
Vol 8 (2) ◽  
pp. 127-133
Author(s):  
Doni Putra ◽  
Rifki Khoirudin
Keyword(s):  
Research Method ◽  
Random Effect ◽  
Random Effect Model ◽  
Poverty Rate ◽  
Variable Number ◽  
Regression Method ◽  
Poverty Level ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the factors that affect the poverty rate of regencies / cities in South Sumatra Province in 2011 to 2017. In this study the factors that affect poverty rates are related to unemployment, HDI, MSE, and population. The research method used is the panel data regression method using the help of Eviews software. The final thanks is the Random Effect Model. The results of this study are the variable Number of Population has a significant effect on the level of poverty in the District / City in South Sumatra Province. However, the Unemployment Rate Variable, HDI, and UMK were not significant to the poverty level in the regencies / cities in South Sumatra Province.

scholarly journals Analysis Of Effect Of ZIS (Zakat, Infaq, And Shadaqah), Regional Domestic Products Of Bruto, Regional Minimum Wage And Inflation On Levels Poverty In Indonesia 2012 – 2016

2019 ◽  
Vol 2 (2) ◽  
pp. 193-211
Author(s):  
Fiky Nila Mustika ◽  
Eni Setyowati ◽  
Azhar Alam
Keyword(s):  
Panel Data ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Minimum Wages ◽  
Effect Model ◽  
Panel Data Regression ◽  
The Impact ◽  
Poverty Levels ◽  
Domestic Products

This study investigated the impact of ZIS (Zakat, Infaq, and Sadaqah) Gross Regional Domestic Products, Regional Minimum Wages, and Inflation on Poverty Levels in Indonesia during the 2012-2016 period. .This paper used secondary data in the panel data form. This research conducted a quantitative approach using panel data regression. Based on the results of the panel data testing, the best model chosen is the Random Effect Model (REM). Variables of gross regional domestic products and regional minimum wages have a significant effect on poverty levels in Indonesia while the variables of zakat, infaq, and shadaqah (ZIS) and inflation do not influence the level of poverty in Indonesia.

scholarly journals PENGARUH VARIABEL MAKROEKONOMI TERHADAP DANA PIHAK KETIGA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 4 (1) ◽  
pp. 164
Author(s):  
Muhammad Dzulfaqori Jatnika
Keyword(s):  
Interest Rates ◽  
Commercial Banks ◽  
Random Effect ◽  
Random Effect Model ◽  
Least Square ◽  
Third Party ◽  
Ordinary Least Square ◽  
Effect Model ◽  
Per Capita ◽  
The Right

Tujuan penelitian ini  adalah menganalisis pengaruh faktor makroekonomi yaitu nilai tukar, inflasi, suku bunga, dan GDP per kapita terhadap dana pihak ketiga di bank umum Syariah. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder yang berupa data panel. Teknik analisis yang digunakan adalah metode analisis linier berganda Ordinary Least Square (OLS). Hasil uji Hausman menunjukan model yang tepat dalam penelitian ini adalah random effect model. Semua variabel signifikan, variabel inflasi dan nilai tukar memiliki pengaruh positif sedangkan variabel suku bunga dan GDP per kapita memiliki pengaruh yang negatif terhadap dana pihak ketiga di bank umum Syariah. Hasil penelitian ini memiliki implikasi bagi para pelaku usaha perbankan untuk menentukan waktu yang tepat dalam menarik dan menyalurkan dana pihak ketiga dari masyarakat. Dan dapat menjadi acuan untuk mengeluarkan kebijakan terkait bisnisnya. Dan bagi peneliti selanjutnya dapat menjadi acuan untuk mengembangkan kembali penelitian berikutnya. Pada penelitian selanjutnya diharapkan dapat menambah variabel-variabel terkait lainnya selain variabel yang telah diteliti dalam penelitian ini. Kebaruan dalam penelitian ini adalah tambahan variabel yang mempengaruhi dana pihak ketiga dan juga tambahan sampel bank umum Syariah sehingga diharapkan penelitian ini lebih mendalam daripada penelitian sebelumnya.  The purpose of this study is to analyze the influence of macroeconomic factors, namely the exchange rate, inflation, interest rates, and GDP per capita on third party funds in Islamic commercial banks. This research is a quantitative study with secondary data in the form of panel data. The analysis technique used is the Ordinary Least Square (OLS) multiple linear analysis method. The Hausman test results showed the right model in this study was the random effect model. All variables are significant, inflation and exchange rates have a positive effect while interest rates and GDP per capita have a negative effect on third-party funds in Islamic commercial banks. The results of this study have implications for banking businesses to determine the right time in attracting and channelling third party funds from the public. And can be a reference for issuing policies related to business. And for further researchers can be a reference to develop further research. In the next research, it is expected to be able to add other related variables besides the variables that have been examined in this study. The novelty in this study is the addition of variables that affect third party funds and also additional samples of Islamic commercial banks so that this research is expected to be more in-depth than previous research.

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