Islamic Corporate Social Responsibility dan Kinerja Keuangan Pada Bank Umum Syariah di Indonesia

Authors

  • Eka Cahyaningtiyas Universitas Negeri Surabaya
  • Clarashinta Canggih Universitas Negeri Surabaya

DOI:

https://doi.org/10.26740/jekobi.v3n2.p72-81

Keywords:

Islamic Corporate Responsibility, Financial Performance, Return On Assets

Abstract

In this modern era, the company's goals have shifted. Not merely pursuing profit, but competing to create a good image in the eyes of the public and stakeholders. This study aims to examine the influence of  ICSR on financial performance in Islamic commercial banks. The method in this research is quantitative with panel data analysis. Samples used was 11 Islamic commercial banks in Indonesia with a purposive sampling technique using secondary data sources from the 2016-2018 financial statements.The results show that the Islamic Corporate Social Responsibility (ICSR) negative effect on financial performance in Islamic banks.

References

Agus Harjito, M. (2003). Manajemen Keuangan. Yogyakarta: Ekonisia.

Arifin, J., & Wardani, E. A. (2016). Islamic Corporate Social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada bank syariah di Indonesia. Jurnal Akuntansi & Auditing Indonesia, Vol.20 No.1.

Arsyad, R., Othman, R., & Suaini, O. (2012). Islamic Corporate Social Responsibility,Corporate Reputation and Performance. International Journal of Economics and Management Engineering, Vol:6, No:4,.

Dendawijaya, L. 2009. Corporate Social Responsibiliy. Dendawijaya. Jakarta: Ghalia Indonesia.

Fritia, S., & Hartanti, D. (2012). Islam dan Tanggung Jawab Sosial: Studi Banding Pengungkapan Berdasarkan Global Reporting Initiative Index dan Islamic Social Reporting Index. Simposium Nasional Akuntansi .

Hadinata, S. (2017). Islamic Social Reporting Index dan Kinerja Keuangan Pada Perbankan Syariah di Indonesia. EkBis:Jurnal Ekonomi dan Bisnis, Vol.2 No 1.

Heryanto, R., & Julianto, A. (2017). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Perusahaan. Journal of Accounting, Vol.06 No.04.

Ilmi, M. b. (2011). Pengaruh Zakat Sebagai Tanggungjawab Sosial Perusahaan Terhadap Kinerja Perusahaan Pada Bank Syariah di Indonesia. Graduasi, Vol.26.

Jatmika, D., & Andarwati, M. (2018). Pengaruh Kinerja Keuangan Yang Diukur Dengan Rasio Rentabilitas Terhadap Dividend Payout Ratio. Jurnal Ilmiah Ekonomi Islam, Vol.4 No.1.

Kementrian Agama RI. Al-Qur’an dan tafsirnya.Jakarta:Kemenag RI

Maali, B., Casson, P., & Napier, C. (2012). Social Reporting by Islamic Banks. Abacus, Vol. 42 No.2.

Munawir, H. (2005). Perencanaan Strategi Pengembangan Bank Syariah Di Indonesia. Jurnal Ilmiah Teknik Industri, Vol.4 No.1.

Muthaher, O. (2012). Akuntansi Perbankan Syariah.Yogyakarta: Graha Ilmu.

Otoritas Jasa keuangan. Statistik Perbankan Syariah Agustus 2019. Jakarta:OJK

Putranto, Andri, Y., & Kewal, S. S. (2014). Pengaruh Corporate Social Responsibility Berbasis Karakteristik Social Bank Terhadap Kinerja Perusahaan Perbankan di Bursa Efek Indonesia. Jurnal Akuntansi, Vol.XVII No.03.

Rhamadhani, R. F. (2016). Pengaruh Zakat Terhadap kinerja Perusahaan (Studi Empiris pada Bank Umum Syariah di Indonesia). Hunafa: Jurnal Studia Islamika, Vo. 13 No. 2.

Sari, Handayani, S. R., & Nuzula, N. F. (2016). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan Tahun 2012-2015. Jurnal Administrasi Bisnis, Vol.39 No 2.

Sidik, I., & Reskino. (2016). Zakat and Islamic Corporate Social Responsibility:Do These Effect the Performance of Sharia Banks? Shirkah:Jurnal Of Economics and Business, Vol.1 No.2.

Suhendro, D. (2018). Tinjauan Perkembangan dan Pertumbuhan Perbankan di Indonesia. human Falah, Vol. 5 No.2.

Yusuf, M. y., & Bahari, Z. B. (2008). Islamic Corporate Responsibility in Islamic Banking; Towards Poverty Alleviation. International Conference on Islamic Economics and Finance .

Downloads

Published

2020-08-01

How to Cite

Cahyaningtiyas, E., & Canggih, C. (2020). Islamic Corporate Social Responsibility dan Kinerja Keuangan Pada Bank Umum Syariah di Indonesia. Jurnal Ekonomika Dan Bisnis Islam, 3(2), 72–81. https://doi.org/10.26740/jekobi.v3n2.p72-81

Issue

Section

Artikel
Abstract views: 705 , PDF Downloads: 844