Disclosure of Corporate Social Responsibility and Financial Performance in Islamic Banks

Abstract

The objective of this research is to evaluate the impact of Corporate Social Responsibility (CSR) disclosure on financial outcomes (ROA) for the years 2016 to 2018. The moderating variables are company size and age. The sample used for the study comprised data from Islamic banks in Indonesia between 2016 and 2018. The analysis method utilized is structural equation modeling (SEM), with CSR as the independent variable and ROA as the dependent variable. The research also included business size and firm age as moderating factors. The findings of the study indicate that the company's age and corporate social responsibility have significant impacts on profitability.