PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BANK SYARIAH

Abstract

This research is motivated by a phenomenon that knowledge and understanding of forms of accountability are carried out by a company to its environment, when a major contribution, the better the image of the company and also increasing public confidence to entrust part of the funds entrusted to the Bank Syariah. Furthermore, with the increasing number of third party funds acquisition is expected to affect the profit Islamic Bank, and vice versa. In this case the researchers analyzed the effect of the allocation of the disclosure of Corporate Social Responsibility Qardh Fund and Zakat Fund, Infaq and Shadaqah against Profit Islamic Bank. The problem of this research is there a significant relationship between Corporate Social Responsibility Qardh Funds and Zakat Fund, Infaq and Shadaqah simultaneously against Profit Islamic Bank. The purpose of this study was to determine the influence of Corporate Social Responsibility Qardh Fund and Zakat Fund, Infaq and Shadaqah against Profit Islamic Bank and how significant influence. This study uses a quantitative method or approach with cross sectional study design. This study uses a type of associative research. The data used is the time series. Source of data used are secondary data semesters Financial Statements PT. Bank BNI Syariah, PT. Bank Syariah Mandiri and PT. Bank Mega Syariah consisting of sources and uses of qardh, sources and uses of funds ZIS and profit and/or loss with the observation period 2010-2014. The results showed that in partial funds qardh no significant effect on earnings Islamic Bank, while variable zakat, infaq and shadaqah significant effect on Profit Islamic Bank. Simultaneously showed that both variables are analyzed had an influence on earnings Islamic Bank and prove that variable Qardh Fund and Zakat Fund, Infaq and Shadaqah have a significant impact on Profit Islamic Bank.