Hamidah, Rosi (2014) DETERMINANTS OF ISLAMIC SOCIAL REPORTING IN ISLAMIC COMMERCIAL BANK ON 2011-2013. S1 Undergraduate thesis, Universitas Darussalam Gontor.

FILE TEXT (Rosi Hamidah - HES - 2014) Rosi Hamidah - HES - 2014.pdf - Published Version Exclusive to Registered users only License Creative Commons Attribution Non-commercial No Derivatives. Download (103MB)

Abstract

As an intermediary institution based on Islamic principles, Islamic banks are required themselves as uswatun hasanah in moral implementation of economic activity. Social responsibility is the realization of ihsan concept as the noble ethical teachings, so the bank is required to carry out social activities. Social roles were reflected in the collection and distribution of zakat, infaq, charity, waqf money, as well as CSR funds in 2012 amounted to Rp 94,9 billion. The bank must disclosure those activities in the financial statements transparently as form of responsibility activities. This demand can be answered by Islamic Social Reporting Index which its a collection of social responsibility reporting concepts adopted from AAOIFI, therefore it used because the guideline often used for still refers to the conventional concept. This research aimed to analyze the factors that influence toward ISR in annual report of Islamic commercial bank in Indonesia on the period 2011-2013, as well as find out what factors mostly affect the disclosure of ISR of in each annual report of Islamic commercial bank. This research is descriptive quantitative research. To achieve the desired goal, the researcher tries to collect dates by primary data with documentary methods. The population of this research is the annual financial statements are taken from the official website of the Islamic commercial bank. After the date has collected, it will be analyzed by content analysis method, classical assumption test, and multiple linear regressions, R square, F-test and T-test. The results of content analysis performed on the annual report of Islamic commercial banking can be known that the disclosure as well as theme of Products and Services Theme, Corporate Governance Theme and Finance And Investment Theme on period 2011-2013 mostly disclosure. While the disclosure of environment theme such as reducing pollution Environmental Pollution and Conservation of environment still lower. The results of multiple linear regression analysis that has been done showing that the effect of independent variables on the dependent variable is large enough, it can be seen from the value of R square (R) is equal to 0836, the value can be concluded that the effect of total assets, Return on Assets, Debt to Equity Ratio, Financing to Deposit Ratio, and age banks toward the disclosure in Islamic commercial bank is 84%, while 16% were prescribed other variables outside of this study. Based on the analysis of hypothesis result, the independent variable of total assets (X1), Return on Assets (X2), Debt to Equity Ratio (X3), Financing to Deposit Ratio (X4), and age of banking (X 5) simultaneously influence significantly toward ISR disclosure in Islamic commercial banks on 2011-2013 (Y). It can be seen from F-test 15.805 with significance level 0000, then it can be concluded that independent variables are jointly contributing significantly. While the t-test explain that each independent variables have insignificant effects toward dependent variable. It can be seen from the whole free variables was not significant because the result (>) a of 0.05. This means that the independent variables not influence on disclosure of ISR when using partial testing. This research is imperfectly, so the researcher hope to the next researcher for taking the continuously. In addition, the results of this research are expected useful especially for researcher and for the reader

Loading...

View more statistics

View Item