Corporate Social Responsibility (CSR) Disclosures dan Kinerja Keuangan Perbankan Syariah di Indonesia

Abstract

The purpose of this study is to analyse the influence of CSR disclosure to the financial performance of Islamic banking. In the view of Islam the obligation to carry out CSR is not only about fulfilling legal and moral obligations, but also the strategy for companies and communities to survive in the long term. Based on data analysis from 44 samples annual report of sharia banking, it can be concluded that CSR disclosures affects financial performance (ROA) of Islamic