Does company size and profitability affect corporate social responsibility disclosure?

Rukaanisy Syahierah () and Ashilla Larasati ()

Asian Journal of Islamic Management (AJIM), 2019, vol. 1, issue 1, 38-50

Abstract: Purpose: This research is aimed to analyze whether disclosure of corporate social responsibility (CSR) of sharia bank in Indonesia is influenced by some factors.Methodology: This research used the data from Islamic Social Reporting (ISR) index. ISR was evaluated based on content analysis; that is by analyzing annual report of 11 sharia banks.Findings: Multiple regressions showed that company size significantly affected the level of disclosure of CSR but it was the contrary for profitability.Originality/contributions: This is the first study to used 11 sharia banks in Indonesia during the period of 2010-2013.

Keywords: Company Size; Disclosure of corporate social responsibility; Islamic Social Reporting; Profitability. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:uii:jrajim:v:1:y:2019:i:1:p:38-50:id:14533

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