Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia
DOI:
https://doi.org/10.53494/jira.v10i2.643Kata Kunci:
ICSR, GCG, ROAAbstrak
Program ICSR merupakan salah satu upaya yang dilakukan perusahaan untuk memberikan dampak positif kepada masyarakat sebagai hasil dari kegiatan operasional perusahaan. Lebih jauh, program ICSR yang telah dilaksanakan memberikan informasi kepada pemegang saham yang dapat digunakan untuk menilai kelangsungan hidup perusahaan di masa mendatang. Penelitian ini bertujuan untuk meneliti pengaruh ICSR dan GCG terhadap nilai perusahaan serta memverifikasi apakah profitabilitas memperkuat atau memperlemah ICSR dan GCG terhadap nilai perusahaan. Dengan menggunakan data keuangan dari perusahaan dalam Industri Keuangan Syariah yang terdaftar di Pasar Modal Indonesia penelitian ini menemukan bahwa ICSR dan GCG secara signifikan meningkatkan kinerja perusahaan.
Referensi
Abduh, M. and AlAgeely, H.A.M. (2015), “The impact of corporate governance of CSR disclosure in Islamic banks: empirical evidence from GCC countries”, Middle East Journal of Management, Vol. 2 No. 4, pp. 283-295.
Abduh, M. and AlAgeely, H.A.M. (2015), “The impact of corporate governance on CSR disclosure in Islamic banks: empirical evidence from GCC countries”, Middle East Journal of Management, Vol. 2 No. 4, pp. 283-295.
Bahari, N.F. and Baharudin, N.A. (2016), “Shariah governance framework: the roles of Shariah review and shariah auditing”, Proceeding of the 3rd International Conference on Management and Muamalah 2016, 31st October – 1st November 2016, Krabi Thailand
Birjandi, Hamid, Behruz Hakemi dan M. M Molla Sadeghi. 2015. “The Studi Effect Agency Theory and Signaling Theory on The Level of Voluntary Disclosure of Listed Companies in Tehran Stock Exchange”. Research Journal of Finance and Accounting. Vol. 6 No. 1, hlm. 174-183.
Daood, Antonio (2017) Understanding "Creating Shared Value". Conference: 10th Annual Conference of the EuroMed Academy of Business At: Rome
Farhan, A., S. N. Obaid, dan H. Azlan. 2017. “Corporate governance effect on firms’ performance–evidence from the UAE”. Journal of Economic and Administrative Sciences, Vol. 33, No. 1, hlm. 66-80.
H.A.Riyadh, M. A. Al-Shmam, and J. I. . Firdaus, “Corporate Social Responsibility and GCG Disclosure on Firm Value with Profitability”, J. Professional Business Review, vol. 7, no. 3, p. e0655, Oct. 2022.
Harun, H. and Abdullah, N.I. (2017), “Enhancing the shariah governance framework for Malaysian IFIs through effective management strategies”, International Journal of Public Finance, Vol. 2 No. 1, pp. 63-80.
Meldona, Ninda Aulia Riska, Sulis Rochayatun, And Fajar Nurdin, ‘Corporate Social Responsibility Disclosure Through Sharia Enterprise Theory’, Advances In Economics, Business And Management Research, 135 (2020), 171–79.
Porter, M.E. & Kramer, M.R (2011) Creating Share Value: How to Reinvent Capitalism and Unleash a Wave of Innovation and Growth. Harvard Business review, 89(1/2)62-77
Said, R.A.J., Aziz, N.M.A. and Sawandi, N. (2014), “Islamic accountability framework in the zakat funds management”, Procedia – Social and Behavioral Sciences, Vol. 164, pp. 508515.
Schumpeter, R. (2011), “Oh, Mr Porter–The new big idea from business’s greatest living guru seems a bit undercooked”, The Economist, available at: http://www.economist.com/node/ 1833044
Spirova, T., Spierdijk, L., & Svetlova, E. (2023). ESG scores and stock price returns: How do ESG scores impact stock price returns in the Netherlands Examiners. University of twente. hgp://essay.utwente.nl/94564/1/Spirova_MA_BMS.pdf
Sri Hermuningsih, Hadri Kusuma, Rahma Anzalia Cahyafrida. Journal of Asian Finance, Economics and Business Vol 7 No 11 (2020) 827–834
Tafti, S F., Hosseini, S F., & Emami, S A. (2012, October 1). Assessment the Corporate Social Responsibility According to Islamic Values (Case Study: Sarmayeh Bank). Elsevier BV, 58, 1139-1148. https://doi.org/10.1016/j.sbspro.2012.09.109
Wahab, H.A. and Roslan, M.N.I.M. (2021), “The comparative performance of Islamic and conventional banks: a meta-analysis”, Middle East Journal of Management, Vol. 8 Nos 2/3, pp. 199-218.
Yoon, B. and Chung, Y. (2018), “The effects of corporate social responsibility on firm performance: a stakeholder approach”, Journal of Hospitality and Tourism Management, Vol. 37, pp. 89-96.
PERATURAN
Republik Indonesia. 2007. Undang-Undang (UU) Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. Pemerintah Pusat. Jakarta
Republik Indonesia. 2008. Undang-Undang (UU) Nomor 21 Tahun 2008 Tentang Perbankan Syariah. Pemerintah Pusat. Jakarta
Republik Indonesia. 1992. Undang-Undang (UU) Nomor 02 Tahun 1992 Tentang Usaha Perasuransian. Pemerintah Pusat. Jakarta
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Lily Indah Pratiwi, Pujianto, Endah Supeni
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
JURNAL ILMIAH RAFLESIA AKUNTANSI (JIRA) is licensed under a 