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Does company size and profitability affect corporate social responsibility disclosure?

Author

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  • Rukaanisy Syahierah
  • Ashilla Larasati

Abstract

Purpose: This research is aimed to analyze whether disclosure of corporate social responsibility (CSR) of sharia bank in Indonesia is influenced by some factors.Methodology: This research used the data from Islamic Social Reporting (ISR) index. ISR was evaluated based on content analysis; that is by analyzing annual report of 11 sharia banks.Findings: Multiple regressions showed that company size significantly affected the level of disclosure of CSR but it was the contrary for profitability.Originality/contributions: This is the first study to used 11 sharia banks in Indonesia during the period of 2010-2013.

Suggested Citation

  • Rukaanisy Syahierah & Ashilla Larasati, 2019. "Does company size and profitability affect corporate social responsibility disclosure?," Asian Journal of Islamic Management (AJIM), Center for Islamic Economics and Development Studies [P3EI], vol. 1(1), pages 38-50.
    • Handle: RePEc:uii:jrajim:v:1:y:2019:i:1:p:38-50:id:14533
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