scholarly journals The Mediating Effect of Financial Performance on the Relationship between Shariah Supervisory Board Effectiveness, Intellectual Capital and Corporate Social Responsibility, of Islamic Banks in Gulf Cooperation Council Countries

2014 ◽  
Vol 10 (17) ◽  
Author(s):  
Anwar Salem Musibah ◽  
Wan Sulaiman Bin Wan Yusoff Alfattani
Keyword(s):  
Corporate Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Supervisory Board ◽  
Gulf Cooperation Council ◽  
Mediating Effect ◽  
Islamic Banks ◽  
Board Effectiveness ◽  
Corporate Social ◽  
The Relationship

scholarly journals Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia)

2018 ◽  
Vol 2 (2) ◽  
pp. 174
Author(s):  
Febty Nurhikmah ◽  
Winarsih Winarsih ◽  
Metta Kusumaningtyas
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Annual Report ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Relationship

<p><em>Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.</em></p>

Intellectual capital: the missing link in the corporate social responsibility–financial performance relationship

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Niccolò Nirino ◽  
Alberto Ferraris ◽  
Nicola Miglietta ◽  
Anna Chiara Invernizzi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Ordinary Least Squares ◽  
Mediating Effect ◽  
Least Squares Regression ◽  
Content Type ◽  
Csr Strategies ◽  
Corporate Social

PurposeThe purpose of this paper is to propose and empirically test intellectual capital (IC) as a mediator in the corporate social responsibility (CSR) and financial performance (FP) relationship.Design/methodology/approachThe empirical research was conducted on 345 European firms listed in the STOXX Europe 600 index. To evaluate the mediating effect of IC, we applied the four-step Baron and Kenny model, tested through an ordinary least squares regression analysis.FindingsThe findings highlighted a partial mediation of IC on the CSR–FP relationship, suggesting that the implementation of CSR strategies has a positive effect on the development of firms' IC, which in turn enhances firms' competitive advantage and superior long-term FPs.Originality/valueWe found a new mediator in the CSR–FP relationship and we contribute to a new line of research that aims to study environmental and sustainability aspects strictly interrelated with IC and performances (sustainable intellectual capital).

scholarly journals Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja

2021 ◽  
Vol 10 (2) ◽  
pp. 215-230
Author(s):  
Rilla Gantino ◽  
Leli Ruliati Alam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Prices ◽  
Firm Value ◽  
Moderator Variable ◽  
Good Image ◽  
Corporate Social ◽  
The Relationship

Competitive advantage through the use of knowledge and creating a good image through CSR activities is needed to face competition. Many companies have moved from resource based to knowledge base. Companies that are able to innovate and are able to create a good image will make consumers loyal and have an impact on improving performance. Increased performance will provide hope for investors and potential investors towards the company so that the company's value will increase, which is indicated by rising stock prices. This study aims to analyze the effect of intellectual capital and corporate social responsibility on firm value with company performance as a moderator variable in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Hypothesis testing results showed that simultaneous intellectual capital and corporate social responsibility affect the value of the company, partially intellectual capital affects the value of the company and financial performance succeeded in moderator the relationship between them, corporate social responsibility affects the company value, in addition simultaneously financial performance succeeded in moderator the relationship between intellectual capital and corporate social responsibility to the value of the company, partially financial performance succeeded in moderator the relationship between intellectual capital to the value of the company, while partially financial performance was not able to moderate the relationship between cororate social responsibility and corporate value.

scholarly journals The Impact of Financial Performance on Corporate Social Responsibility: An Empirical Analysis of Conventional and Islamic Banks of Pakistan

2018 ◽  
Vol 2 (2) ◽  
pp. 01-18
Author(s):  
Ummara Fatima ◽  
Uzma Bashir
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Annual Reports ◽  
Islamic Banks ◽  
Conventional Banks ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The study explores how financial performance (FP) affects the corporate social responsibility (CSR) of the banking sector of Pakistan. Further, it also elaborates the comparison between FP and CSR of Islamic and conventional banks of Pakistan. The study is based on the annual reports of banks listed at Pakistan Stock Exchange (PSE) for the years 2010-2016. The study used several panel data diagnostic tests and three regression models to check the relationship between FP and CSR of Islamic and conventional banks of Pakistan, while taking leverage and size as control variables. The results indicate that in case of conventional banks the relationship between ROE and CSR is negative. Here, the results are consistent with the agency theory which states that investment in CSR related activities is a waste of resources. While return on asset (ROA) is depicting negative and insignificant relationship with CSR, which depicts that FP does not have any impact on the investment in CSR initiatives. In the case of Islamic banks, the relationship between return on equity (ROE) and CSR is positive and significant. Here, the results support social contract and stakeholder theories. The research has important practical consequences that will help the banking industry managers to adopt optimal investment strategies about CSR related activities. The study provides guidelines to conventional banks to invest more in CSR in the same way Islamic banks are doing. The findings of the study lay some foundations upon which a more detailed analysis of CSR of banks could be based.

scholarly journals Corporate social responsibility and financial performance: An empirical study on Egyptian banks

2015 ◽  
Vol 12 (2) ◽  
pp. 107-127 ◽  
Author(s):  
Hassan M. Hafez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Statistical Significance ◽  
Well Being ◽  
Corporate Image ◽  
Islamic Banks ◽  
Corporate Social ◽  
The Relationship

Due to the significance of the banking sector in the stability and welfare of any economy; it is important to constantly monitor and evaluate its performance. Most banks have incorporated social practices in their business operations regardless of the managers’ real intentions of whether it is for the corporate image that might lead to better performance; or it is for the well being of the environment or society overall. Consequently, the purpose of this study is to check if the concept of the CSR is widely applied to local, international and Islamic banks operating in Egypt over the interim period from 2005 to 2013 and if there is a difference in the application. Moreover does CSR really matters and affect banks’ financial performance. Descriptive statistics will be used. The difference in performance will be tested for statistical significance using one way ANOVA tests. The statistical study conducted on 34 banks categorized under Local commercial, International and Islamic banks are operating in Egypt. The relationship is neutral when it is looked at from the ROA measure. The banks’ Corporate Social Responsibility did not have any impact on the financial performance of the banks. However, the relationship was positive when the financial performance perspective was looked from the estimated ROE and NIM; it implies that banks’ corporate social responsibility practices not act as costs to shareholders as they do not reduce the returns. Whether the relationship is positive or neutral, the coefficient for both models are rather small as well as the model that resulted in Neutral relationship had lower standard of error which indicates that it is a better model compared to the model using ROE and NIM as the dependent variable. Therefore relationship is Neutral

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 SHARIA SUPERVISORY BOARD AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: A SHARIA PERSPECTIVE IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 821-828
Author(s):  
Winarsih Winarsih ◽  
Robiyanto Robiyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Services ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Future Studies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

Purpose of the study: This research aims to examine the relationship between the Sharia Supervisory Board (SSB) and the Corporate Social Responsibility (CSR) disclosure with financial performance as a mediating variable in Indonesia. By understanding the importance of the SSB responsibilities in the continuity of Sharia Banks, therefore, it is necessary to re-examine them. Methodology: This research was conducted on sharia banks registered in Sharia Banking Statistics of the Financial Services Authority (Otoritas Jasa Keuangan (OJK) in Bahasa) during the period of 2010-2016. There were 6 Sharia Banks involved as the sample of this study selected through a purposive sampling technique. Main Findings: The results showed that the Sharia Supervisory Board had a positive relationship with the CSR disclosure. But, this study implies that the CSR disclosure is not able to mediate the relationship between the SSB with the CSR disclosure of sharia banks in Indonesia. Applications of this study: In Indonesia, the purpose of existence of the SSB in Sharia Banks is to tend to comply with regulation, and this condition may affect the results. So, some measurement about the SSB in Indonesia is needed in future studies. Also, for future studies, it is suggested that they may add quality assets as a proxy for financial performance and other variables in order to obtain better results. Novelty/Originality of this study: This study tries to prove empirically the relationship between the SSB on the CSR disclosure of Sharia Banks in Indonesia with financial performance as its mediating variable. This study is indispensable to do in Indonesia, as the country with the biggest Muslim population in the world.

scholarly journals Eksistensi DPS dalam Memoderasi Pengaruh Pembiayaan, Kinerja Keuangan dan Pengungkapan CSR pada Bank Umum Syariah di Indonesia

2012 ◽  
Vol 12 (1) ◽  
pp. 113
Author(s):  
Ely Masykuroh
Keyword(s):  
Financial Performance ◽  
Supervisory Board ◽  
Analysis Tool ◽  
Islamic Banks ◽  
Independent Variable ◽  
Financing Gap ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

<p><em>The research was conducted as motivated by previous research </em><em>related to Corporate Social Responsibility (CSR). Previous research</em></p><em>found mixed results seen from factors that influence the level of disclosure of CSR such as size, leverage, profitability (financial performance), board composition and ownership structure. The results of these findings is the space to do the test again to make the development or change in methodology. While the results of related research in Islamic banks are financing gap (lack). To the researchers intend to analyze whether the financial effect on the financial performance of Islamic banks as well as the extent to which the existence of the Syaria Supervisory Board moderating relationship. After that study also examines whether financial performance (profitability) affect the disclosure of CSR by entering the variable composition of the Council to moderate the relationship. Methodology that differentiates it from previous research, the supervisory board who previously used as a moderating variable became an independent variable by using Islamicity Disclosure Index and analysis tool using the Moderation Regression Analysis. The results showed no significant effect of financing, profitability and CSR Disclosure, and the role of DPS was also moderate the influence of the relationship between financing and profitability, but the Board of Commissioners did not moderate the influence of the relationship between profitability and CSR disclosure</em>

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