The Effect of ICSR Disclosure and ICG Disclosure on the Profitability of Sharia Commercial Banks
DOI:
https://doi.org/10.61306/ijsl.v2i2.189Keywords:
ICSR, ICG, ProfitabilityAbstract
This study was directed fully intent on deciding the impact of ICSR disclosure and ICG disclosure on Profitability (ROE) in Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. The population in this study is 14 Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. By using purposive sampling, a sample of 8 Sharia Commercial Banks with 5 years of annual report observation was. Data analysis includes qualitative descriptive analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test with Durbin-Watson), multiple linear regression analysis, correlation coefficient and determination analysis, and hypothesis test (t-test and F-test) by using SPSS version 26 software. The results of the study show that ICSR partially has no effect and is not significant on profitability, while ICG partially has a significant effect on profitability. Simultaneously, the research results show that ICSR and ICG have a significant effect on the profitability of Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period.
References
Annisa, E., Nurlaila, & Nasution., Y. S. J. (2024). The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance in Indonesian Sharia Commercial Bank. IIJSE: Indonesian Interdisciplinary Journal of Sharia Economics, 7(1), 221-245. https://doi.org/10.31538/iijse.v7 i1.4431
Dwi, N., & Kurniawan, S. L. (2022). Pengaruh Islamic Corporate Governance, Intellectual Capital dan Sharia Compliance terhadap Profitabilitas Bank Umum Syariah. Jurnal Syariah, 8(1), 24-33. https://doi.org/10.30997/jsei.v8i1.5374
Ekaningsih, L. A. F., & Istiqomah. (2023). Islamic Corporate Social Responsibility Pengaruhnya pada Profitabilitas Keuangan di Jakarta Islamic Index/JII. Jurnal Ekonomi Syariah Darussalam, 4(1), 155-171. https://doi.org/10.30739/jesdar.v4i1.1992
Endraswati, H. (2015). Konsep Awal Islamic Corporate Governance: Peluang Penelitian yang Akan Datang. MUQTASIQ: Journal of Islamic Economics and Banking, 6(200, 89-108. https://doi.org/10.18326/muqtasid.v6i2.89-108
Fahmi, I. (2016). Pengantar Manajemen Keuangan. Bandung: Alfabeta.
Ghoniyah, N., & Hartono, S. (2014). Islamic Corporate Governance; Sebuah Kajian dari Aspek Sosial Entrepreneurship dan Kesejahteraan. Semarang: EF Press Digimedia.
Hakim, I. (2021). Analisis Laporan Keuangan. Makassar: Universitas Islam Negeri Alauddin.
Harahap, S. S. (2015). Analisis Kritis atas Laporan Keuangan. Jakarta: Rajawali Pers.
Hery. (2017). Analisis Laporan Keuangan (Intergrated and Comprehensive Editio). Jakarta: Grasindo.
Kasmir. (2018). Analisis Laporan Keuangan. Depok: Raja Grafindo.
Khairiyani. (2020). Islamic Corporate Social Responsibility terhadap Kinerja Keuangan dan Nilai Perusahaan. Jurnal Riset Akuntansi dan Keuangan. 8(2), 279-290. https://ejournal.upi.edu/index.php/JRAK/article/download/21577/12710
Khursid. M. A., Aali. A., Soliman. A. A., & Amin. S. M. (2014). Developing an Islamic Corporate Social Responsibility Model. Competitiveness Review, 24(4). College of Business Administration, King Saud University, Riyadh and Development, University Technology Malaysia.
Komite Nasional Kebijakan Governanansi. (2011). Pedoman Umum Good Governance Bisnis Syariah. Jakarta: Komite Nasional Kebijakan Governanansi.
Maesya’bani., Mulyati, S., & Maulidha, E. (2019). Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara Berdasarkan Indeks Islamic Social Reporting. Jurnal Akuntansi dan Keuangan Islam, 7(1), 23-36. https://doi.org/10.35836/jakis.v7i1.64
Pratama, V. Y. (2022). Islamic Corporate Social Responsibility, Islamicity Performance Index dan Profitabilitas Bank Umum Syariah di Indonesia. ECONBANK: Journal of Economics and Banking, 4(2), 155-165. https://doi.org/10.35829/econbank.v4i2.237
Setiawan, I., Asnawi, H. F., & Sofyani, H. (2016). Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Mempengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting pada Perbankan Syariah di Indonesia?. Jurnal Dinamika Akuntansi dan Bisnis, 13(2), 65-76. https://jurnal.usk.ac.id/JDAB/article/view/5387
Sidik, I., & Reskino. (2016). Zakat and Islamic Corporate Social Responsibility: Does It Take Effect to the Performance of Shari’a Banking?. Shirkah; Journal of Economics and Business, 1(2), 161-184. http://dx.doi.org/10.22515/shirkah.v1i2.23
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Utami, R. & Yusniar, M. (2020). Pengungkapan Islamic Corporate Social Responsibility (ICSR) dan Good Corporate Governance (GCG) terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening. EL MUHASABA: Jurnal Akuntansi, 11(2), 162-176. https://ejournal.uin-malang.ac.id/index.php/el-muhasaba/article/view/ 8922
Yusuf, Y. M. (2017). Islamic Corporate Social Responsibility (ICSR). Depok: Kencana.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
LicenseCreative Commons Attribution-ShareAlike 4.0 International License.
