Islamic corporate social responsibility and environmental performance as determinants of the profitability of Islamic banking in Indonesia

Aisyah, Esy Nur and Riswanti, Riswanti (2020) Islamic corporate social responsibility and environmental performance as determinants of the profitability of Islamic banking in Indonesia. JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 11 (2). pp. 179-190. ISSN 2581-2343

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Abstract

In carrying out corporate social responsibility, islamic banking must carry out Corporate Social Responsibility in accordance with Islamic law or called Islamic Corporate social Responsibility and pay attention to environmental management, so as to make a good contribution ffrom the community towards the company. This study aims to determine the effect of Islamic Corporate Social Responsibilty and envoromental performance on profitability. The sample used in this study were 11 islamic commercial bank with the study period of 2011-2015. The analytical tool used is multiple regression analysis. The test result show that Islamic Corporate social Responsibility has a significant positive effect on profitability and environmental performance has a significant negative effect on profitability. And based on the result of the determinant test (R square), the ICSR and environmental performance variables are able to explain its effect on profitability by 26%, while the rest is explained by other variables.

Item Type: Journal Article
Keywords: environmental performance; Islamic corporate social responsibility; Islamic banking; profitability
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Divisions: Faculty of Economics > Department of Islamic Banking
Depositing User: Esy Nur Aisyah
Date Deposited: 08 Sep 2020 09:40

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