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Islamic Corporate Social Responsibility Disclosure, Reputasi, Dan Kinerja Keuangan: Studi Pada Bank Syariah Di Indonesia

Author

Listed:
  • Johan Arifin
  • Eke Ayu Wardani

    (Universitas Islam Indonesia
    Universitas Islam Indonesia)

Abstract

Study ini menguji pengaruh pengungkapan Islamic Corporate Social Responsibility (ICSR) terhadap reputasi korporasi, serta kinerja keuangan perusahaan yang diproxi dengan Return on Asset (ROA) dan Return on Equity (ROE). Pengujian ini menggunakan metode content analysis terhadap laporan keuangan tahunan pada 11 bank shariah di Indonesia selama periode tahun 2011, 2012, dan 2013. Hasil pengujian membuktikan bahwa aktivitas pengungkapan ICSR dalam laporan keuangan berpengaruh positif signifikan terhadap reputasi perusahaan dan ROE, sementara itu pengungkapan ICSR tidak berpengaruh secara signifikan terhadap ROA.

Suggested Citation

  • Johan Arifin & Eke Ayu Wardani, 2016. "Islamic Corporate Social Responsibility Disclosure, Reputasi, Dan Kinerja Keuangan: Studi Pada Bank Syariah Di Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 20(1), pages 38-46, Juni.
    • Handle: RePEc:uii:jaaife:v:20:y:2016:i:1:p:38-46
    DOI: http://dx.doi.org/10.20885/jaai.vol20.iss1.art4
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