Romadhoni, Muhamat, - (2021) Pengaruh Pengungkapan Dimensi Individu Dalam Islamic Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah Di Indonesia (Periode 2016-2020). Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Islamic Corporate Social Responsibility (ICSR) is carried out by Islamic commercial banks to be responsible to stakeholders and the wider community in maintaining the company's reputation. This study aims to determine the effect of disclosing the individual dimensions of the ICSR report on the profitability of Islamic commercial banks. This study uses a quantitative approach with panel data regression method with the help of the statistical tool Eviews 9. A total of 10 Islamic commercial banks in Indonesia in the 2016-2020 period were used as samples in this study. The measurement of ICSR disclosure is carried out using content analysis techniques based on items that describe Islamic values in the bank's annual report so as to produce an ISR disclosure index. The results of hypothesis testing indicate that simultaneously the disclosure of ICSR has a significant positive effect on the profitability of Islamic commercial banks. Partially, the disclosure of individual dimensions of ICSR does not have a statistically significant relationship between individual dimensions of ICSR on profitability, except for 'commitment to employees', 'commitment to debtors', and 'commitment to community'. The results of this study are expected to be input for Islamic commercial banks in formulating appropriate strategies related to efforts to increase profitability and trust from stakeholders and the community.

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