Disclosure of Corporate Social Responsibility and Financial Performance in Islamic Banks-Reference-Cited by-同舟云学术

Disclosure of Corporate Social Responsibility and Financial Performance in Islamic Banks

Published:2023-09-08 Issue: Volume:11 Page:286-293
ISSN:2415-1521
Container-title:WSEAS TRANSACTIONS ON COMPUTER RESEARCH
language:en
Short-container-title:

Author:

Abidin Zaenal¹,Prabantarikso R. Mahelan²,Fahmy Edian³,Nabila Amabel⁴,Staria Alvin Eka¹

Affiliation:

1. Faculty of Economic Business, Perbanas Institute, Jakarta, 12940, INDONESIA

2. Faculty of Economic Business, Sekolah Tinggi Ilmu Ekonomi Indonesia Banking School, Jakarta, 12730, INDONESIA

3. Faculty of Economic Business, Universitas Pamulang, Tangerang Selaran, Banten, INDONESIA

4. Faculty of Economic Sciences, University of Warsaw, Warsaw, 00-241, POLAND

Abstract

The objective of this research is to evaluate the impact of Corporate Social Responsibility (CSR) disclosure on financial outcomes (ROA) for the years 2016 to 2018. The moderating variables are company size and age. The sample used for the study comprised data from Islamic banks in Indonesia between 2016 and 2018. The analysis method utilized is structural equation modeling (SEM), with CSR as the independent variable and ROA as the dependent variable. The research also included business size and firm age as moderating factors. The findings of the study indicate that the company's age and corporate social responsibility have significant impacts on profitability.

Publisher

World Scientific and Engineering Academy and Society (WSEAS)

Subject

General Engineering,General Computer Science

Reference15 articles.

1. Bustami, R., Na, D., Nasruddin, E. and A’mmaari, S.R., Exploring ISO 26000 and Global Reporting Initiatives (GRI): a neoinstitutional analysis of two CSR institutions. International Economics Letters, 2(2), 2013, pp.10-18.

2. Mostafa, R.B. and ElSahn, F., Exploring the mechanism of consumer responses to CSR activities of Islamic banks: The mediating role of Islamic ethics fit. International Journal of Bank Marketing, 34(6), 2016, pp.940-962.

3. Maqbool, S. and Zameer, M.N., Corporate social responsibility and financial performance: An empirical analysis of Indian banks. Future Business Journal, 4(1), 2018, pp.84-93.

4. Suto, M. and Takehara, H., CSR and cost of capital: evidence from Japan. Social Responsibility Journal, 13(4), 2017, pp.798-816.

5. Krisztina, S., Khan, Y. and Csaba, L., Corporate Social Responsibility and Financial Performance: Evidence from Pakistani Listed Banks, 2020.