ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERBANKAN SYARIAH DI TIMUR TENGAH

Abstract

The implementation of the Corporate Social Responsibility (CSR) program is a form of implementation of the concept of good corporate governance so that the behavior of business people has direction that can be referenced by regulating the relationships of all stakeholders' interests. The Corporate Social Responsibility (CSR) program is an investment for the company for the growth and sustainability of the company. Corporate Social Responsibility (CSR) is the company's commitment to support the creation of sustainable development because the company is not only seen as a cost center but as a means to become a profit center. The banking industry is one of the business entities that are required to carry out Corporate Social Responsibility (CSR). The implementation of Corporate Social Responsibility (CSR) in the banking industry aims to make Corporate Social Responsibility (CSR) as one of the companies to manage their business not only for the benefit of shareholders but for other stakeholders. The development of a standard guideline framework related to the disclosure of Corporate Social Responsibility (CSR) in Islamic entities can use Islamic Social Reporting (ISR) which is guided by the provisions of sharia. Islamic Social Reporting (ISR) not only helps decision-making for Muslims but also helps banks to fulfill their obligations towards Allah SWT, employees, and society. The implementation of this index is generally done more by banks in Islamic countries. The purpose of Islamic Social Reporting (ISR) is to show accountability to God, communication to employees and the community and to increase transparency of business activities by providing relevant information in accordance with the spiritual needs of decision makers. The Islamic Social Reporting Index (ISR) contains a compilation of standard items Corporate Social Responsibility (CSR) is a measuring tool used to measure the disclosure of social responsibility in Islamic companies. The Islamic Social Reporting (ISR) index is believed to be a form of disclosure standards for Corporate Social Responsibility (CSR) that is in line with Islamic perspectives. Keywords: Corporate Social Responsibility (CSR), Islamic Banking, Islamic Social Reporting (ISR), Islamic Social Reporting Index