Pengaruh Islamic Corporate Governance, Profitabilitas dan Size Terhadap Islamic Corporate Social Responsibility Pada Bank Umum Syariah di Indonesia

Authors

  • Riza Nur Rosita Universitas Hayam Wuruk Perbanas Surabaya
  • Sri Lestari Kurniawati Universitas Hayam Wuruk Perbanas Surabaya

DOI:

https://doi.org/10.30736/jes.v7i2.307

Keywords:

Islamic corporate social responsibility, Islamic corporate governance, profitability, company size

Abstract

This study aims to determine whether the islamic corporate governance, profitability and size of the company size influences the islamic corporate social responsibility in Islamic Commercial Bank in Indonesia. The sample in this study were 12 Islamic Commercial Bank in Indonesia for period 2016-2020. Data and methods of data collection in this study are secondary data obtained from annual reports on the website of Islamic Commercial Banks. The data analysis technique in this study use descriptive analysis, while for the statistical analysis the SPSS 16.0 test tool is used. The result of this study indicates that a)Islamic corporate governance, profitability and size simultaneously have a significant effect on Islamic corporate social responsibility,b) partially Islamic corporate governance has a significant positive effect on Islamic corporate social responsibility, c)partially profitability has a significant negative effect on Islamic corporate social responsibility and d)partially company size has insignificant effect on Islamic corporate social responsibility.

Author Biography

Riza Nur Rosita, Universitas Hayam Wuruk Perbanas Surabaya

Program Studi Ekonomi Syariah

References

Afandi, Aprilian Ahmad, et.al.. “Pengaruh Islamic Corporate Social Responsibility (ICSR) Terhadap Reputasi Perusahaan (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di Otoritas Jasa Keuangan Indonesia Periode 2014- 2017),†Adzkiya: Jurnal Hukum dan Ekonomi Syariah, Volume 7, Nomor 1 (Maret 2019).

Arifin, Johan dan Eke Ayu Wardani. “Islamic Corporate Social Responsibility Disclosure, Reputasi, dan Kinerja Keuangan: Studi pada Bank Syariah di Indonesia,†JAAI: Jurnal Akuntansi dan Auditing Indonesia, Volume 20, Nomor 1 (Desember 2016).

Devy, Tartila dan Indah Tri Wulandari. “Pengaruh Profitabilitas dan Leverage Terhadap Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) Pada PT Bank Syariah Bukopin,†Ekonomika Syariah: Journal of Economic Studies, Volume 2, Nomor 1 (Juni 2018).

Farag, Hisham, et.al.. “Corporate Governance in Islamic Banks: New Insights for Dual Board Structure and Agency Relationships,†Journal of International Financial Markets, Institutions and Money, Volume 54 (Mei 2018).

Hendratmoko, Agung dan Abdul Muid. “Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan Terhadap Pengukuran ICSR Lembaga Keuangan Syariah di Indonesia,†Diponegoro: Journal of Accounting, Volume 6, Nomor 4 (2017).

Lestari, Santi. “Pengaruh Tingkat Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Umur Perusahaan Terhadap Pengungkapan Islamic Social Reporting Pada Perbankan Syariah Indonesia Tahun 2010-2014,†Jurnal Akuntansi AKUNESA, Volume 4, Nomor 2 (Januari 2016).

Mahendri, Ni Wayan Putri dan Soni Agus Irwandi. “The Effect of Firm Size, Financial Performance, Listing Age and Audit Quality on Internet Financial Reporting,†The Indonesian Accounting Review, Volume 6, Nomor 2 (Desember 2016).

Mardiani, Lenny, et.al.. “Islamic Corporate Governance dan Kinerja Keuangan Unit Usaha Syariah (UUS) Periode 2013-2017,†Jurnal Akuntansi: Kajian Ilmiah Akuntansi (JAK), Volume 6, Nomor 2 (Juli 2019).

Marginingsih, Ratnawaty. “Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Umum Syariah di Indonesia,†Jurnal Ecodemica, Volume 2, Nomor 1 (April 2018).

Mir’atun, et.al.. “Pengaruh Tata Kelola Perusahaan Terhadap Tanggung Jawab Sosial Perusahaan Pada Bank Umum Syariah di Indonesia,†JIPSYA: Jurnal Ilmu Perbankan dan Keuangan Syariah, Volume 1, Nomor 1 (Juni 2019).

Muhammad, Helmi. “Islamic Corporate Social Responsibility: An Exploratory Study in Islamic Microfinance Institutions,†Journal of Asian Finance, Economics and Business, Volume 7, Nomor 12 (2020).

Mulyani, Sri, et.al.. “Pengaruh Kesehatan Bank Syariah Terhadap Kinerja Maqashid Syariah dengan Size Perusahaan Sebagai Variabel Moderating,†Islamic Economics Quotient: Journal of Economics and Business Sharia, Volume 1, Nomor 2 (Juli 2018).

Novrizal, Muhammad Fajrul dan Meutia Fitri, “Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2012-2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolak Ukur,†JIMEKA: Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, Volume 1, Nomor 2 (November 2016).

Nuraeni, Andi dan Rini. “Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting,†JEBI: Jurnal Ekonomi dan Bisnis Islam, Volume 4, Nomor 1 (Juni 2019).

Othman, Rohana dan Azlan MD Thani, “Islamic Social Reporting of Listed Companies in Malaysia,†International Business and Economics Research Journal, Volume 9, Nomor 4 (April 2010).

Padli, M. Syaiful, et.al.. “Pengaruh Good Corporate Governance, Maqashid Sharia, dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Bank Umum Syariah di Indonesia Periode 2012-2017),†E-JRA: Jurnal Ilmiah Riset Akuntansi, Volume 8, Nomor 1 (Februari 2019).

Pramiana, Omi dan Nur Anisah. “Implementasi Corporate Social Responsibility (CSR) Dalam Perspektif Shariah Enterprise Theory,†EKSIS: Jurnal Riset Ekonomi dan Bisnis, Volume 13, Nomor 2 (Maret 2018).

PT Bank Syariah Bukopin, Annual Report 2020 Bank Syariah Bukopin.

Putri, Zessicha Belliana dan Budiyanto. “Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Kepemilikan Manajerial Sebagai Variabel Moderating,†JIRM: Jurnal Ilmu dan Riset Manajemen, Volume 7, Nomor 3 (2018).

Rachmania, Dewi dan Nurul Alviana. “Pengaruh Kinerja Keuangan dan Mekanisme Good Corporate Governance Terhadap Islamic Social Reporting (ISR) (Pada Bank Umum Syariah di Indonesia Periode 2014-2018),†Competitive: Jurnal Akuntansi dan Keuangan, Volume 4, Nomor 1 (Januari 2020).

Roziq, Ahmad dan Herdian Nisar Danurwenda. “Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility Melalui Risiko Bisnis dan Kinerja Keuangan Pada Bank Umum Syariah di Indonesia,†JAUJ: Jurnal Akuntansi Universitas Jember, Volume 10, Nomor 1 (Juni 2012).

Setiawan, Iwan, et.al.. “Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Memengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting Pada Perbankan Syariah di Indonesia?,†Jurnal Dinamika Akuntansi dan Bisnis, Volume 3, Nomor 2 (September 2016).

Sunarsih, Uun dan Indah Cahyani. “What Factors Cause the Disclosure of Islamic Social Reporting?,†Proceeding AICAR 2018, Volume 73 (2018).

Sutapa dan Rustam Hanafi. “Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia,†JAI: Jurnal Akuntansi Indonesia, Volume 8, Nomor 2 (Juli 2019).

Utari, Ayu Sri, et.al.. “Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility dengan Metode Islamic Social Reporting,†Iqtishaduna: Jurnal Ekonomi dan Keuangan Islam, Volume 11, Nomor 1 (Juni 2020).

Vionita, Velly, et.al.. “Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Investment Account Holder Terhadap Pengungkapan Islamic Corporate Social Responsibility (Studi Kasus Pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Tahun 2016-2019),†Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam, Volume 5, Nomor 2 (2021).

Wardani, Dewi Kusuma, et.al.. “Pengaruh Profitabilitas Terhadap Zakat Bank Syariah dengan Islamic Social Reporting (ISR) Sebagai Variabel Moderating,†JAM: Jurnal Akuntansi Manajerial, Volume 5, Nomor 2 (Desember 2020).

Windasari, Okta dan Ikhsan Budi Riharjo. “Pengaruh Good Corporate Governance, Profitabilitas dan Corporate Social Responsibility Terhadap Nilai Perusahaan,†JIRA: Jurnal Ilmu dan Riset Akuntansi, Volume 6, Nomor 10 (Oktober 2017).

Downloads

PlumX Metrics

Published

2022-08-05

How to Cite

Rosita, R. N., & Kurniawati, S. L. (2022). Pengaruh Islamic Corporate Governance, Profitabilitas dan Size Terhadap Islamic Corporate Social Responsibility Pada Bank Umum Syariah di Indonesia. JES (Jurnal Ekonomi Syariah), 7(2), 136–153. https://doi.org/10.30736/jes.v7i2.307

Issue

Vol. 7 No. 2 (2022): September

Section

Articles

License

Please find the rights and licenses in JES (Jurnal Ekonomi Syariah). By submitting the article/manuscript of the article, the author(s) agree with this policy.

1. License

The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. Author Rights

Authors retain all their rights to the published works, such as (but not limited to) the following rights:
a. Copyright and other proprietary rights relating to the article, such as patent rights.
b. The right to use the substance of the article in own future works, including lectures and books.
c. The right to reproduce the article for own purposes.
d. The right to self-archive the article (please read out deposit policy).

4. User Rights

JES (Jurnal Ekonomi Syariah)'s spirit is to disseminate articles published are as free as possible but there is a little payment for publication. Under the Creative Commons license, JES (Jurnal Ekonomi Syariah) permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JES (Jurnal Ekonomi Syariah) on distributing works in the journal and other media of publications.

5. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. JES (Jurnal Ekonomi Syariah) will not be held liable for anything that may arise due to the author(s) internal dispute. JES (Jurnal Ekonomi Syariah) will only communicate with the corresponding author.

6. Miscellaneous

JES (Jurnal Ekonomi Syariah) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JES (Jurnal Ekonomi Syariah)'s editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

JES (Jurnal Ekonomi Syariah) by Universitas Islam Lamongan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Based on a work at http://jes.unisla.ac.id/index.php/jes

 

Crossref
Scopus
Google Scholar
Europe PMC