| dc.contributor.author | DEWI, VENI SORAYA | |
| dc.contributor.author | ANISA, FRIZTINA | |
| dc.contributor.author | WAHARINI, FAQIATUL MARIYA | |
| dc.date.accessioned | 2021-06-04T03:03:48Z | |
| dc.date.available | 2021-06-04T03:03:48Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/36431 | |
| dc.description | Corporate Social Responsibility (CSR) is a form of corporate social responsibility that can improve the relationship
between the company and stakeholders. This study aims to determine whether disclosure of CSR funds has an effect on
profit sharing ratio, in Sharia Commercial Banks in Indonesia. Profit Sharing Ratio is one of the financial performance
indicators used in Islamic banking, namely the Islamicity Performance Index, which is a comparison between
mudharabah and musyarakah financing with total financing. 5 Sharia Commercial Banks were selected as research
samples from 13 Sharia Commercial Banks in Indonesia. Data were obtained from the annual report from 2013-2018
and included panel data. The results of linear regression using EViews state that disclosure of Corporate Social
Responsibility funds has no effect on the Profit Sharing Ratio. This means that any amount of CSR funds incurred does
not affect the amount of mudharabah and musharaka financing at Sharia Commercial Banks | en_US |
| dc.description.abstract | Corporate Social Responsibility (CSR) is a form of corporate social responsibility that can improve the relationship
between the company and stakeholders. This study aims to determine whether disclosure of CSR funds has an effect on
profit sharing ratio, in Sharia Commercial Banks in Indonesia. Profit Sharing Ratio is one of the financial performance
indicators used in Islamic banking, namely the Islamicity Performance Index, which is a comparison between
mudharabah and musyarakah financing with total financing. 5 Sharia Commercial Banks were selected as research
samples from 13 Sharia Commercial Banks in Indonesia. Data were obtained from the annual report from 2013-2018
and included panel data. The results of linear regression using EViews state that disclosure of Corporate Social
Responsibility funds has no effect on the Profit Sharing Ratio. This means that any amount of CSR funds incurred does
not affect the amount of mudharabah and musharaka financing at Sharia Commercial Banks | en_US |
| dc.publisher | UMY | en_US |
| dc.subject | CORPORATE SOCIAL RESPONSIBILITY | en_US |
| dc.subject | FINANCIAL PERFORMANCE | en_US |
| dc.subject | PROFIT SHARING RATIO | en_US |
| dc.title | DOES CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AFFECT PROFIT SHARING RATIO? | en_US |
| dc.type | Article | en_US |
