The Influence of Firm Performance to Corporate Social Responsibility Disclosure - Case Study of Sharia Banks in Indonesia

Ria Yanuari Pramono

2017

Abstract

The development of CSR disclosure has a positive impact on Islamic economy which is characterized by the concept of Shariah Enterprise Theory. Profitability of the company shows the company succeeded in obtaining profit as measured by Capital Adequacy Ratio (CAR), Asset Growth and Financing Deposit to Ratio (FDR). This research is an explanation research in which the researcher explains the relationship between the variables through hypothesis testing. The research variables include three independent variables is CAR, Asset Growth, FDR and then CSR Disclosure as a dependent variable. The population of the study was all Sharia Banks operate in Indonesia and have published annual financial reports during the period 2012-2014. The data source is secondary data. The study used multiple regression analysis and processed using SPSS. The result of the study concluded that there are significant influences between firm performance and Islamic Corporate Social Responsibility Disclosure. This research gives a suggestion for further research to use other measure variables of financial performance to get a more comprehensive model.

Paper Citation

in Harvard Style

Pramono R. (2017). The Influence of Firm Performance to Corporate Social Responsibility Disclosure - Case Study of Sharia Banks in Indonesia.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 152-156. DOI: 10.5220/0007078501520156

in Bibtex Style

@conference{iciebp17,
author={Ria Yanuari Pramono},
title={The Influence of Firm Performance to Corporate Social Responsibility Disclosure - Case Study of Sharia Banks in Indonesia},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={152-156},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007078501520156},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - The Influence of Firm Performance to Corporate Social Responsibility Disclosure - Case Study of Sharia Banks in Indonesia
SN - 978-989-758-315-5
AU - Pramono R.
PY - 2017
SP - 152
EP - 156
DO - 10.5220/0007078501520156