Islamic Social Reporting Index dan Kinerja Keuangan pada Perbankan Syariah di Indonesia

Sofyan Hadinata ()
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Sofyan Hadinata: UIN Sunan Kalijaga Yogyakarta

EkBis: Jurnal Ekonomi dan Bisnis, 2018, vol. 2, issue 1, 72-95

Abstract: Environmental responsibility is a concern of a company because it greatly affects the sustainability of the company's operations. Companies that concern onenvironmental aspects will be seen as good image by stakeholders. Stakeholder acceptance of the company's environmental responsibility activities will have a positive impact on the company. This study aims to empirically examine the effect of Islamic social reporting index (ISR index) on financial performance which is proxied by return on assets (ROA) and profit sharing ratio as a proxy for the performance ofIslamic-based companies based on the Hameed et al. (2010) model applied to Islamic banking in Indonesia. This study uses a sample of seven Islamic banks during the 2011-2016 period, so that 42 observation data were obtained. Statistical testingwas conductedusing panel data regression. The statistical tool used is IBM SPSS Statistics version 21. Based on the results of panel data regression, Islamic social reporting index has a negative influence on both return on assets (ROA) and profit sharing ratio.

Keywords: ISR index; Profit sharing ratio; Return on asset; Shari’ah banking (search for similar items in EconPapers)
JEL-codes: D25 E58 G24 (search for similar items in EconPapers)
Date: 2018
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