CORPORATE SOCIAL RESPONSIBILITY AND SHARIA NON COMPLIANCE INCOME OF ISLAMIC BANKING IN INDONESIA

• Main Author: Ricederia Harwanda, Alda
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/48821
• Institution: Institut Teknologi Bandung

This study aims at empirical evidence about the influence of Corporate Social Responsibility significantly influence Sharia Non-Compliance Sharia Banking in Indonesia in 2013-2018. The study population is non-participant, where research only needs to record and copy financial report data from the official website www.idx.co.id, while the sample used in this study is annual data with a purposive sampling determination on Islamic Banking companies in Indonesia that are listed On the Indonesia Stock Exchange in 2013-2018, there were 42 research samples. Based on the results of research conducted on Islamic banking in Indonesia using data from annual financial statements for the period 2013-2018, it can be concluded that the Disclosure of Corporate Social Responsibility (CSR) conducted by Islamic banking in Indonesia is still not in accordance with the concept of Enterprise Syariah, especially in the horizontal accountability towards nature. The lack of disclosure of CSR to the environment shows that Islamic banking in Indonesia has a low concern for the corporate environment. Disclosure of Corporate Social Responsibility (CSR) is still very limited, voluntary, and prioritizes profits in business goals. This is not in harmony with the objectives of Islamic banks which are founded on religious grounds which aim to create material and spiritual balance for customers. From the analysis that has been done, it can be concluded that Islamic Social Reporting of Islamic banking in Indonesia using the annual financial statement data for the 2013-2018 period has a negative influence on SNCI and the control variables on SIZE, AGE and ROA have a significant effect. Keyword : Corporate Social Responsibility; Sharia Non-Compliance Sharia Banking