Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks
{"title":"Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks","authors":"Dinda Fali Rifan, N. Ningsih","doi":"10.4108/eai.10-9-2019.2289384","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) disclosures on asset optimization as measured by Return on Assets (ROA). This relationship is examined based on Simple Linier Regression analysis of eleven Sharia Commercial Banks annual reports in Financial Services Authority of Indonesia in the period of 2015-2017. This study also provides evidences that ICSR activities communicated in corporate annual reports are significantly related to asset optimization that measured by the Return on Assets (ROA).","PeriodicalId":36690,"journal":{"name":"Platonic Investigations","volume":"15 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Platonic Investigations","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4108/eai.10-9-2019.2289384","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"Arts and Humanities","Score":null,"Total":0}
引用次数: 2
Abstract
This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) disclosures on asset optimization as measured by Return on Assets (ROA). This relationship is examined based on Simple Linier Regression analysis of eleven Sharia Commercial Banks annual reports in Financial Services Authority of Indonesia in the period of 2015-2017. This study also provides evidences that ICSR activities communicated in corporate annual reports are significantly related to asset optimization that measured by the Return on Assets (ROA).
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