Corporate Social Responsibility Disclosure of Sharia Banks in Indonesia
The purposes of this article is to investigate factors that influence Corporate Social Responsibility (CSR) reporting information at Indonesian sharia banks. The dependent variable of this study is the disclosure of corporate social responsibility. Independent variables are size of sharia banks, boar...
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| Format: | Academic Paper |
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KnE Social Sciences,
2021-04-05T04:10:09Z.
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| Online Access: | Get Fulltext |
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| LEADER | 01646 am a22002773u 4500 | ||
|---|---|---|---|
| 001 | repository_unej_123456789_103870 | ||
| 042 | |a dc | ||
| 100 | 1 | 0 | |a KUSTONO, Alwan Sri |e author |
| 500 | |a http://repository.unej.ac.id/handle/123456789/103870 | ||
| 500 | |a KODEPRODI0810301#Akuntansi | ||
| 500 | 4 | 1 | |u NIDN0016097203 |
| 700 | 1 | 0 | |a NANGGALA, Ardhya Yudistira Adi |e author |
| 245 | 0 | 0 | |a Corporate Social Responsibility Disclosure of Sharia Banks in Indonesia |
| 260 | |b KnE Social Sciences, |c 2021-04-05T04:10:09Z. | ||
| 520 | |a The purposes of this article is to investigate factors that influence Corporate Social Responsibility (CSR) reporting information at Indonesian sharia banks. The dependent variable of this study is the disclosure of corporate social responsibility. Independent variables are size of sharia banks, board of commissioner's size, company age, profitability of sharia banks. Sample used was 13 sharia banks that published annual reports and CSR reports in 2015 to 2017. Panel data were examined by regression. The result showed only firm size influence on CSR. The other independent variables do not influence the CSR reporting. Firm size is the predictor of how much content of CSR will be disclosed by management. | ||
| 546 | |a en | ||
| 690 | |a Sharia Enterprise Theory | ||
| 690 | |a CSR | ||
| 690 | |a GCG | ||
| 690 | |a ROE | ||
| 690 | |a SizeKeywords: firm size, board of commissioners' size | ||
| 690 | |a company age | ||
| 690 | |a profitability | ||
| 655 | 7 | |a Article |2 local | |
| 787 | 0 | |n http://repository.unej.ac.id/handle/123456789/103870 | |
| 856 | 4 | 1 | |u http://repository.unej.ac.id/handle/123456789/103870 |z Get Fulltext |