FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH

Abstract

Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of Sharia Sipervisory Board (Dewan Pengawas Syariah – DPS), DPS conference, company size, profitability, leverage, and commissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia. The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period 2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multiple regression analysis. This research use secondary data from islamic banking annual report. Results of this study are all Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Board conference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitability has a negative influence and board director has positive affect on disclosure CSR. Keywords : Corporate Social Responsibility (CSR, size of the Sharia Supervisory Board, Sharia Supervisory Board Meeting, Company Size and Leverage