ANALISIS PENGARUH KINERJA KEUANGAN, DEWAN PENGAWAS SYARIAH, DEWAN KOMISARIS, KOMISARIS INDEPENDEN, DAN UKURAN BANK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada perusahaan Perbankan Syariah Indonesia tahun 2011-2015)

Abstract

This research aim to analyze the influence of Financial Performance, Sharia Supervisory Board, Board of Commissioners, Independent board of commissioners and Bank size to Corporate Social Responsibility on the Indonesian Sharia General Banking Company in period 2011-2015. Research population used Sharia Banking Company of Indonesia in period 2011-2015. Taken samples of 6 Syariah Banking. The data used in this research were obtained from Financial Report per year of Sharia Banking year 2011- 2015. Analysis technique used Ordinary Least Square Regression (OLS), statistical t-test, f-test, and classic assumption test that includes a test of normaly test, multicolinearity test, autocorrelation test, and heteroskedastisitas test. The results of this research are independent variables simultaneously (F test) effect on Corporate Social Responsibility with a significance level of 0.000. While partially (t test) showed that the variable Return on Assets (ROA) has positive and not significant effect on CSR. Sharia Supervisory Board, Independen board of commissioners and Bank Size has positive and significant effect on CSR. While Board of commissioners has negative and significant effect on CSR. Adjusted R² is 0.714 which means that the ability of the five independent variables can explain the CSR amounted to 71,4%, while the rest is explained by the other factors.