Corporate Social Responsibility Disclosure of Sharia Banks in Indonesia

Abstract

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.