PENGARUH KINERJA KEUANGAN DAN DEWAN PENGAWAS SYARIAH PADA PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH (Studi pada perbankan syariah di Indonesia, Malaysia, Arab Saudi, Bahrain, Kuwait dan Uni Emirat Arab tahun 2010-2014)

Abstract

This study aims to determine the relationship between corporate social responsibility and financial performance as measured by ROE and ROA also to determine the relationship between corporate social respnsibility and Sharia Supervisory Board on Islamic Bank. CSR measurement is done by Index which consists of 8 dimensions : the disclosure of the vision and mission, directors and top management, products and services, zakah and benevolence fund, employees, debtors, public and sharia supervisory board. Samples of this research are Islamic banks in Indonesia, Malaysia, Saudi Arabia, Bahrain, Kuwait and Uni Arab Emirate. Sample selection is done by using purposive sampling with 3 criteria : 1. The sample is contained Islamic bank in Indonesia, Malaysia, Saudi Arabia, Bahrain, Kuwait and Uni Arab Emirate. 2. The Islamic bank has issued annual reports from 2010 to 2014. 3. There is information needed for research purposes in the annual report as well as on the official website of Islamic banks.As well as the analysis used in this study is multiple regression analysis. The results of this study indicate that there is a positive and significant relationship between corporate social responsibility and financial performance as measured by ROE and ROA. however there is no positive and significant relationship between corporate social responsibility and Sharia Supervisory Board in Islamic banks. in addition, researchers also found relationship between the bank age, bank size and corporate social responsibility.