Abstract
Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.
Highlights
The development of the Islamic economy in Indonesia in the past few years, both at the conceptual level, as an academic discourse, and at the practical level, especially in financial institutions of banks and non-bank financial institutions, is very rapid
Considering the differences in previous research and disclosure of CSR in Islamic banking which is still relatively low, in this study proposed two questions, they are: 1) Is there any effect of CSR commitment, the existence of the board, the size of the company on the disclosure of corporate social responsibility? 2) Can the variable size of the company as a moderating variable strengthen CSR commitment, the existence of the board, the size of the company, and the size of the board on disclosure of corporate social responsibility?
CSR commitment has a positive effect on the disclosure of corporate social responsibility
Summary
The development of the Islamic economy in Indonesia in the past few years, both at the conceptual level, as an academic discourse, and at the practical level, especially in financial institutions of banks and non-bank financial institutions, is very rapid. The presence of Islamic economic law or often called the term "sharia economy", is a necessity of the wider community (Islam) due to the existence of benefits in the welfare of society. The economic position of sharia does not conflict with the basic philosophy. The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking. Indonesian Journal of Contemporary Accounting Research, 1(1), 1 8
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