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GOOD CORPORATE GOVERNANCE ON CORPORATE SOCIAL RESPONSIBILITY WITH PROFITABILITY, SIZE AND LEVERAGE AS MODERATING VARIABLES
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| Author | DWI NITA ARYANI (Tim: Ketua) |
| ID | 202.710.293 |
| Published Date | 06-02-2018 |
Abstract
The purpose of this paper is to investigate the corporate social responsibility (CSR) reporting information of Indonesia sharia banks based on Sharia Enterprise Theory and explores the potential effect of Corporate Governance (CG) elements, ROE on CSR with size as the moderating variable. Agency theory, Legitimacy theory, Stakeholders theory, and Sharia Enterprise theory will be employed as underpinning theories. Using the sample of 10 sharia banks which published annual report, CG, and CSR report above yhe year 2014 to 2016, the multiple regression reveals that CG affect sharia banks to do CSR, yet ROE did not impact CSR. Aggregately, GCG and ROE influence CSR with F of 5.419 and adj.R2 of 47.8%. This study makes a significant contribution to the Corporate Social Responsibility (CSR) and enterprise theory by offering Sharia Enterprise theory as the foundation on the CSR implementation at sharia banks in Indonesia. Keywords: Sharia Enterprise Theory, CSR, GCG, ROE, size