Islamic corporat social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada bank syariah di Indonesia

Abstract

A B S T R A C T This study examines the effect of Islamic Corporate Social Responsibility disclosures (ICSR) on Corporate Reputation, and company's financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE). These relationships are examined based on content analysis of 11 Sharia banks annual reports in Indonesia for 2011, 2012, and 2013. This study provides evidence that Islamic Corporate Social Responsibility activities which communicated in corporate annual reports are significantly positively related with corporate reputation as well as Return on Equity, meanwhile the Islamic Corporate Social Responsibility disclosure does not significantly affect the Return on Assets. A B S T R A K Study ini menguji pengaruh pengungkapan Islamic Corporate Social Responsibility (ICSR) terhadap reputasi korporasi, serta kinerja keuangan perusahaan yang diproxi dengan Return on Asset (ROA) dan Return on Equity (ROE). Pengujian ini menggunakan metode content analysis terhadap laporan keuangan tahunan pada 11 bank shariah di Indonesia selama periode tahun 2011, 2012, dan 2013. Hasil pengujian membuktikan bahwa aktivitas pengungkapan ICSR dalam laporan keuangan berpengaruh positif signifikan terhadap reputasi perusahaan dan ROE, sementara itu pengungkapan ICSR tidak berpengaruh secara signifikan terhadap ROA.