DOES ISLAMIC CORPORATE SOCIAL RESPONSIBILITY IMPROVE FINANCIAL PERFORMANCE? | Zendy

Khairiyani Khairiyani | Zendy

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DOES ISLAMIC CORPORATE SOCIAL RESPONSIBILITY IMPROVE FINANCIAL PERFORMANCE?

Author(s) -

Khairiyani Khairiyani

Publication year - 2019

Publication title -

maqdis jurnal kajian ekonomi islam

Language(s) - English

Resource type - Journals

eISSN - 2528-5661

pISSN - 2528-5645

DOI - 10.15548/maqdis.v4i2.259

Subject(s) - nonprobability sampling , business , sample (material) , accounting , structural equation modeling , islam , corporate governance , corporate social responsibility , investment (military) , index (typography) , finance , statistics , public relations , computer science , mathematics , medicine , political science , law , population , philosophy , chemistry , environmental health , theology , chromatography , politics , world wide web

This research aimed to examine the effect of Islamic Corporate Social Responsibility (ICSR) on financial performance. ICSR was measured by finance and investment, product and service, employees, society, environment and corporate governance. Then, financial performance was measured by ROA and ROE. This study used 17 firms as a sample is consistently listed in Jakarta Islamic Index (JII) during 2014-2017. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that ICSR had able to improve financial performance

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