The Role of Corporate Social Responsibility Disclosure in Improving Financial Performance (Case study in Indonesian Islamic Bank)
| Autor: | Muthmainah Muthmainah, Dita Andraeny, Hasan Mukhibad |
|---|---|
| Jazyk: | indonéština |
| Rok vydání: | 2020 |
| Předmět: |
Return on assets
business.industry lcsh:Islam lcsh:HB71-74 Materials Science (miscellaneous) media_common.quotation_subject lcsh:Economic theory. Demography lcsh:Economics as a science Accounting Investment (macroeconomics) corporate social responsibility disclosure debt financing investment account holders lcsh:HB1-3840 Return on equity Debt Profit margin Corporate social responsibility profitability Profitability index business lcsh:BP1-253 media_common Panel data |
| Zdroj: | al-Uqud: Journal of Islamic Economics, Vol 4, Iss 2, Pp 162-173 (2020) |
| ISSN: | 2548-3544 2549-0850 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|