Indonesia Conference Directory

Corporate social responsibility (CSR) is a form of corporate social responsibility activity in contributing to social and natural environment. As a bank that carries out its activities based on Sharia principles, it is natural for a Sharia bank to carry out social responsibility. However, to be consistent or not the social responsibility of Islamic banks, is also influenced by several key factors in the company. This study aims to examine whether good corporate governance, intellectual capital and corporate financial performance affect companies in carrying out their social responsibilities. In this study, CSR used as the dependent variable while the independent variables used are good corporate governance (Syariah Supervisory Board), intellectual capital (Human Capital Efficiency (HCE), Capital Employee Efficiency (CCE), Structure Capital Efficiency (SCE) ), financial performance (ROA and ROE) with control variables size and leverage. This study started from 2013 until 2017 with the samples of 22 Islamic bank in Southeast Asia Countries. This study used a balanced panel data of 10 Indonesian Islamic banks, 10 Malaysia Islamic banks, 1 Brunei darussalam Islamic banks and 1 Philippines Islamic banks which was choosen by purposive sampling method. Analytical study shows that good corporate governance (SSB), Structure Capital Efficiency (SCE) and financial performance (ROA and ROE) had not significant influence to corporate social responsibility, but Human Capital Efficiency (HCE), Capital Employee Efficiency (CCE), size and leverage had significant influence to corporate social responsibility.