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Islamic Corporate Social Responsibility Towards Asset Optimization (Empirical Study of Sharia Commercial Banks in Indonesia for the Period of 2015-2017)
Dinda Fali Rifan (a*). Nur Wahyu Ningsih (b)

a) Islamic Economic and Business Faculty, UIN Raden Intan Lampung
Jalan Endro Suratmin, Sukarame, Bandar Lampung, Lampung 35131, Indonesia
*dinda.falirifan[at]radenintan.ac.id
b) Islamic Economic and Business Faculty, UIN Raden Intan Lampung
Jalan Endro Suratmin, Sukarame, Bandar Lampung, Lampung 35131, Indonesia


Abstract

Abstract. This study examines the effect of Islamic Corporate Social Responsibility (ICSR) disclosures on asset optimization as measured by Return on Assets (ROA). This relationship is examined based on Simple Linier Regression analysis of eleven Sharia Commercial Banks annual reports in Indonesian Stock Exchange in the period of 2015-2017. This study also provides evidences that Islamic Corporate Social Responsibility activities communicated in corporate annual reports are significantly related to the Return on Assets (ROA).

Keywords: Islamic Corporate Social Responsibility (ICSR), Return on Assets (ROA), Sharia Banks

Topic: Economics and Islamic economics

Link: https://ifory.id/abstract/prN63jcnFQLJ

Conference: International Conference on Islamic Development Studies (ICIDS 2019)

Plain Format | Corresponding Author (Dinda Fali Rifan)

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