HARYANI, Rahmah Aulia and SEPTIANI , Aditya (2015) ANALISIS PENGARUH DEWAN PENGAWAS SYARIAH DAN INTELLECTUAL CAPITAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH DI INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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Abstract
The purpose of this study is to observe the influence of the presence of sharia supervisory board (DPS) and intellectual capital towards corporate social responsibility practices (CSR). Intellectual capital consists of three elements which are Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). The method which is being used by this study is secondary data analysis towards annual reports of sharia bank published in Indonesia. It is using purposive sampling method. This study uses multiple regression analysis. The data includes 11 banks in Indonesia for the period 2011 – 2013. This study found that the presence of sharia supervisory board has influence towards the report of corporate social responsibility. Intellectual capital which consists of HCE, SCE and CEE has difference influence. HCE and SCE have no significant influence but CEE has positive influence towards corporate social responsibility.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Sharia supervisory board, intellectual capital, corporate social responsibility, sharia banks |
| Uncontrolled Keywords: | Sharia supervisory board, intellectual capital, corporate social responsibility, sharia banks |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 45758 |
| Deposited By: | INVALID USER |
| Deposited On: | 03 Jun 2015 14:49 |
| Last Modified: | 03 Jun 2015 14:49 |
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