PENGARUH PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN PENGUNGKAPAN ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP PROFITABILITAS BANK UMUM SYARIAH (STUDI EMPIRIS PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2019

PENGARUH PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN PENGUNGKAPAN ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADAP PROFITABILITAS BANK UMUM SYARIAH (STUDI EMPIRIS PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2019, ICSR, ICG, Profitability...

Author: DANIEL KESUMA
Date: 2024
Keywords: ICSR, ICG, Profitability
Type: Jurnal
Category: penelitian

This study was directed fully intent on deciding the impact of ICSR disclosure and ICG disclosure on Profitability (ROE) in Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. The population in this study is 14 Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period. By using purposive sampling, a sample of 8 Sharia Commercial Banks with 5 years of annual report observation was. Data analysis includes qualitative descriptive analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test with Durbin-Watson), multiple linear regression analysis, correlation coefficient and determination analysis, and hypothesis test (t-test and F-test) by using SPSS version 26 software. The results of the study show that ICSR partially has no effect and is not significant on profitability, while ICG partially has a significant effect on profitability. Simultaneously, the research results show that ICSR and ICG have a significant effect on the profitability of Sharia Commercial Banks enlisted with the OJK for the 2019-2023 period.

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