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ABSTRAKPengungkapan ICSR menjadi isu penting yang dapat mempengaruhi reputasi dan profitabilitas bank syariah. Banyak penelitian empiris terkait pengaruh ICSR terhadap profitabilitas menunjukan hasil yang beragam. Misspesifikasi model penelitian dan strategi ICSR dapat menjadi sebab hasil tersebut. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan ICSR terhadap kinerja keuangan bank syariah dengan mempertimbankan reputasi sebagai variabel mediasi dan visibilitas sebagai variabel yang memoderasi pengaruh pengungkapan ICSR terhadap reputasi. Pendekatan kuantitatif dengan metode PLS SEM digunakan untuk menguji hipotesis. 10 bank syariah di Indonesia pada periode 2014-2019 dijadikan sebagai sampel. Hasil estimasi menunjukan bahwa pengungkapan ICSR berpengaruh positif baik terhadap reputasi maupun profitabilitas. Visibilitas bank syariah juga terbukti memoderasi pengaruh pengungkapan ICSR terhadap reputasi bank. Meskipun demikian, Reputasi tidak terbukti memediasi pengaruh ICSR terhadap profitabilitas bank syariah. Implikasi dari hasil penelitian ini adala pentingnya pengungkapan ICSR bagi bank syariah karena dapat mempengaruhi reputasi dan profitabilitas perusahaan. Meskipun reputasi sendiri tidak terbukti memberikan pengaruh terhadap profitabilitas, reputasi dapat menjadi sumber daya strategis bagi bank. Selain itu, bagi bank syariah dengan visibilitas tinggi, pengungkapan ICSR menjadi sangat penting karena dampaknya yang lebih besar yang terbukti dapat memperkuat hubungan pengungkapan ICSR terhadap reputasi.Kata Kunci: Pengungkapan Islamic Corporate Social Responsibility, Variabel Mediasi, Variabel Moderasi, Profitabilitas, Bank Syariah. ABSTRACTICSR disclosure becomes an important issue that could effect reputation and profitability of Islamic Bank. a lot of empirical research on the effect of ICSR disclosure to profitability indicates an inconsistent result. Misspecification of the research model and the ICSR strategy could be the cause of it. The study aims to examine the impact of ICSR disclosure to profitability by considering reputation as a mediating variable and visibility as a variable that moderates the effect of ICSR disclosure on reputation. Quantitative approach with PLS SEM method is applied to confirm the hypothesis. 10 Indonesian Islamic Banks on 2014-2019 period are take as a sample. The estimation results show that ICSR disclosure has positive effect on reputation and profitability. It also indicates that Islamic bank visibility moderates the correlation between ICSR disclosure and reputation. However, Islamic bank reputation isn’t proven to mediate the correlation between ICSR disclosure and the profitability. The implication of the study result is that ICSR disclosure is important for the Islamic banks because it can affect its reputation and profitability. Although reputation itself is not proven to affect profitability, it can be a strategic resource for a bank. In addition, for high-visibility Islamic banks, disclosure of ICSR is crutial because of its greater impact that is proven to affect the relationship of ICSR disclosure to reputation.Keywords: Islamic Corporate Social Responsibility Disclosure, Mediating Variable, Moderating Variable, Profitability, Islamic Bank.

PENGUNGKAPAN ICSR, REPUTASI, VISIBILITAS DAN PROFITABILITAS BANK SYARIAH: PENELITIAN DENGAN MEDIATOR DAN MODERATOR