Open AccessThe Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking
Author(s) -
Siti Nur Halimah,
Rahmawati Rahmawati
Publication year - 2019
Publication title -
indonesian journal of contemporary accounting research
Language(s) - English
Resource type - Journals
eISSN - 2722-9084
pISSN - 2655-3120
DOI - 10.33455/ijcar.v1i1.87
Subject(s) - corporate social responsibility , moderation , accounting , business , corporate governance , annual report , islam , public relations , finance , psychology , political science , social psychology , philosophy , theology
Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.