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Islamic Social Reporting Index dan Kinerja Keuangan pada Perbankan Syariah di Indonesia

Author

Listed:
  • Hadinata, Sofyan

    (UIN Sunan Kalijaga Yogyakarta)

Abstract

Environmental responsibility is a concern of a company because it greatly affects the sustainability of the company's operations. Companies that concern onenvironmental aspects will be seen as good image by stakeholders. Stakeholder acceptance of the company's environmental responsibility activities will have a positive impact on the company. This study aims to empirically examine the effect of Islamic social reporting index (ISR index) on financial performance which is proxied by return on assets (ROA) and profit sharing ratio as a proxy for the performance ofIslamic-based companies based on the Hameed et al. (2010) model applied to Islamic banking in Indonesia. This study uses a sample of seven Islamic banks during the 2011-2016 period, so that 42 observation data were obtained. Statistical testingwas conductedusing panel data regression. The statistical tool used is IBM SPSS Statistics version 21. Based on the results of panel data regression, Islamic social reporting index has a negative influence on both return on assets (ROA) and profit sharing ratio.

Suggested Citation

  • Hadinata, Sofyan, 2018. "Islamic Social Reporting Index dan Kinerja Keuangan pada Perbankan Syariah di Indonesia," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, vol. 2(1), pages 72-95, April.
    • Handle: RePEc:ris:ekbisj:1099
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    More about this item

    Keywords

    ISR index; Profit sharing ratio; Return on asset; Shari’ah banking;
    All these keywords.

    JEL classification:

    • D25 - Microeconomics - - Production and Organizations - - - Intertemporal Firm Choice: Investment, Capacity, and Financing
    • E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies
    • G24 - Financial Economics - - Financial Institutions and Services - - - Investment Banking; Venture Capital; Brokerage

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