Corporate Social Responsibility Disclosure of Sharia Banks in Indonesia
KUSTONO, Alwan Sri
NANGGALA, Ardhya Yudistira Adi
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The purposes of this article is to investigate factors that inﬂuence Corporate Social Responsibility (CSR) reporting information at Indonesian sharia banks. The dependent variable of this study is the disclosure of corporate social responsibility. Independent variables are size of sharia banks, board of commissioner’s size, company age, proﬁtability of sharia banks. Sample used was 13 sharia banks that published annual reports and CSR reports in 2015 to 2017. Panel data were examined by regression. The result showed only ﬁrm size inﬂuence on CSR. The other independent variables do not inﬂuence the CSR reporting. Firm size is the predictor of how much content of CSR will be disclosed by management.
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