THE DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN ISLAMIC BANKS
Abstract
This study aims to analyze the effect of profitability, company size, board of
directors and leverage on social responsibility disclosure in Islamic banking
companies in Indonesia. The study was conducted on Islamic banking in
Indonesia from 2011-2016. The sampling technique used purposive sampling
method, `it was based on certain criteria with a total sample of 10 companies with
a total observation of 60 observations. The analysis model used in this study was
descriptive analysis, and linear panel regression analysis with EVIEWS 9.0
program. The results showed that first, profitability has a positive influence on the
level of social responsibility disclosure. Second, company size has a positive and
significant influence on the level of social responsibility disclosure (CSR). Third,
size of the board of directors has a positive influence on the level of social
responsibility disclosure. Fourth, the leverage does not have a negative
significant effect on the level of social responsibility disclosure in Islamic banking
companies in Indonesia.
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