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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).

proceedings of the the first international conference on islamic development studies 2019, icids 2019, 10 september 2019, bandar lampung, indonesia

Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks