Main Article Content
Abstract
This study aims to analyze the influence of managerial ownership, gender, board composition and board's commitment to corporate social responsibility disclosure. The population of this research are Indonesian sharia banks in the period 2012-2017 . Sampling using purposive sampling, the number of samples is 9 sharia banks. Data was analyzed by Generalized Least Square with Random effect model approach. The results showed that managerial ownership had a negative effect on Corporate Social Responsibility Disclosure., The board composition and board comitmen had a positive effect on Corporate Social Responsibility disclosure. The gender has no effect on Corporate Social Responsibility disclosure.
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References
- Arevalo, J.A. and Aravind, D. (2010),"The impact of the crisis on corporate responsibility: the case of UN global compact participants in the USA", Corporate Governance, Vol. 10 No. 4, pp. 406-420.
- Aribi, Z. A., and S. S. Gao. 2011. Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal 27 (2):199-222.
- Ashforth, B. and B. Gibbs. 1990. The DoubleEdge of Organizational Legitimation. Organization Science, 1, 177-194. Bouten, L. and P. Everaert. 2014. Social and Environmental Reporting in Belgium: ‘Pour Vivre Heureux, Vivons Cachés’. Critical Perspectives on Accounting, 33, 24-43.
- Belkaoui, A., and P. G. Karpik. 2006. Determinants of the Corporate Decision to Disclose Social Information. Accounting, Auditing & Accountability Journal 2 (1).
- Bernardi, R. A., dan V. H. Threadgill. 2010. Women directors and corporate social responsibility. Electronic Journal of Business Ethics and Organization Studies 15 (2): 15–21.
- Bhimani, A. and Soonawalla, K. 2005. From Conformance to Performance: The Corporate Responsibilities Continuum. Journal of Accounting and Public Policy. Vol.24. Pp. 165-174.Coase, Ronald H. 1937. The Nature of The Firm. Economica. Vol. 4. Pp. 386-405.
- Cormier, D., and M. Magnan. 2014. The impact of social responsibility disclosure and governance on financial analysts’ information environment. Corporate Governance: The international journal of business in society 14 (4):467-484.
- Crisóstomo, V. L., F. d. S. Freire, and F. C. d. Vasconcellos. 2011. Corporate social responsibility, firm value and financial performance in Brazil. Social Responsibility Journal 7 (2):295-309.
- Darmadi, S. 2013. Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics 29 (1):4-23.
- Esa, Elinda dan Nazli Anum Mohd Ghazali. (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Journal Corporate Governance Vol. 12, No. 3, 2012: 292-305.
- Farook, Sayd, M. kabir Hassan dan Roman Lanis. 2011. Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research 2 (2):114-141.
- Gamerschlag, R., K. Möller, and F. Verbeeten. 2011. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science 5 (2-3):233-262.
- Giannarakis, G. 2014. Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal 10 (4):569-590.
- Giannarakis, G., G. Konteos, and N. Sariannidis. 2014. Financial, governance and environmental determinants of corporate social responsible disclosure. Management Decision 52 (10):1928-1951.
- Hassan, A., and S. S. Harahap. 2010. Exploring corporate social responsibility disclosure: the case of Islamic banks. International journal of Islamic and Middle Eastern finance and management 3 (3):203-227.
- Hill, C. W. L., and T. M. Jones. 1992. Stakeholder-Agency Theory. Journal Of Management Studies 29 (2):13.
- Hossain, M. 2008. The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India. European Journal of Scientific Research 23 (4):659-680.
- Jamali, D., M. Hallal, and H. Abdallah. 2010. Corporate governance and corporate social responsibility: evidence from the healthcare sector. Corporate Governance: The international journal of business in society 10 (5):590-602.
- Jizi, M. i., A. Salama, R. Dixon, and R. Stratling. 2014. Corporate Governance and Corporate Social Responsibility Disclosure: Evidaence from the US Banking Sector. Business Ethics 125:601-615.
- Kotler, Philip, Nancy Lee. Corporate Social Responsibility: Doing The Most Good For Your Company and Your Cause. New Jersey: John Wiley & Sons. 2005.
- Khan, A., M. B. Muttakin, and J. Siddiqui. 2013. Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from an Emerging Economy. Journal Bussines Ethics 114:207-223.
- Khan, M. H. U. Z. 2010. The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management 52 (2):82-109.
- Kriyantono, R. 2015. Public Relations and Corporate Social Responsibility in Mandatory Approach Era in Indonesia. Procedia - Social and Behavioral Sciences 211:320-327.
- Lanis, R. and G. Richardson. 2013. “Corporate Social Responsibility and Tax Aggressiveness: a test of legitimacy theory” . Accounting Auditing and Accountability Journal, Vol. 26 No 1, pp.75-100.
- Menassa, E. 2010. Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research 11 (1):4-23.
- Othman, Rohana, and Azlan Md Thani. 2010. Islamic Social Reporting Of Listed Companies In Malaysia. International Business & Economics Research Journal 9 (4):135-144
- Othman, R., A. M. Thani, dan E. K. Ghani. 2009. Determinan of Islamic SocialReporting AmongTop Syariah-Approved Companies in Bursa Malaysia. Research Jurnal of International Studies, Vol., No. 12
- Rechner, P. L., and R. Dalton. 1991. Research Notes and Communications CEO Duality and Organizational Performance: A Longitudinal Analysis. Strategic Management Journal 12 (2):155-160.
- Runhaar, H. and Lafferty, H. (2009), “Governing corporate social responsibility: an assessment of the contribution of the UN global compact to CSR strategies in the telecommunications industry”, Journal of Business Ethics, Vol. 84 No. 4, pp. 479-495.
- Said, R., Y. H. Zainuddin, and H. Haron. 2009. The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal 5 (2):212-226.
- Siregar, S. V., and Y. Bachtiar. 2010. Corporate Social Reporting: Empirical Evidence From Indonesia Stock Exchange. International journal of Islamic and Middle Eastern finance and management 3 (3):241-252.
- Stuebs, M., and L. Sun. 2015. Corporate governance and social responsibility. International Journal of Law and Management 57 (1):38-52.
- Ujiyantho, Muhammad Arief dan Bambang Agus Pramuka, (2007). Mekanisme Corporate Governance, Manajemen Laba, dan Kinerja Keuangan Studi pada Perusahaan Go Public Sektor Manufaktur. Simposium Nasional Akuntansi X. Makassar
- www.brisyariah.co.id
- www.mandirisyariah.co.id
- www.bnisyariah.co.id
- www.bcasyariah.co.id
- www.cimbniaga.co.id
- www.btn.co.id
- www.megasyariah.co.id
- www.muamalat.co.id
- www.danamon.co.id
References
Arevalo, J.A. and Aravind, D. (2010),"The impact of the crisis on corporate responsibility: the case of UN global compact participants in the USA", Corporate Governance, Vol. 10 No. 4, pp. 406-420.
Aribi, Z. A., and S. S. Gao. 2011. Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal 27 (2):199-222.
Ashforth, B. and B. Gibbs. 1990. The DoubleEdge of Organizational Legitimation. Organization Science, 1, 177-194. Bouten, L. and P. Everaert. 2014. Social and Environmental Reporting in Belgium: ‘Pour Vivre Heureux, Vivons Cachés’. Critical Perspectives on Accounting, 33, 24-43.
Belkaoui, A., and P. G. Karpik. 2006. Determinants of the Corporate Decision to Disclose Social Information. Accounting, Auditing & Accountability Journal 2 (1).
Bernardi, R. A., dan V. H. Threadgill. 2010. Women directors and corporate social responsibility. Electronic Journal of Business Ethics and Organization Studies 15 (2): 15–21.
Bhimani, A. and Soonawalla, K. 2005. From Conformance to Performance: The Corporate Responsibilities Continuum. Journal of Accounting and Public Policy. Vol.24. Pp. 165-174.Coase, Ronald H. 1937. The Nature of The Firm. Economica. Vol. 4. Pp. 386-405.
Cormier, D., and M. Magnan. 2014. The impact of social responsibility disclosure and governance on financial analysts’ information environment. Corporate Governance: The international journal of business in society 14 (4):467-484.
Crisóstomo, V. L., F. d. S. Freire, and F. C. d. Vasconcellos. 2011. Corporate social responsibility, firm value and financial performance in Brazil. Social Responsibility Journal 7 (2):295-309.
Darmadi, S. 2013. Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics 29 (1):4-23.
Esa, Elinda dan Nazli Anum Mohd Ghazali. (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Journal Corporate Governance Vol. 12, No. 3, 2012: 292-305.
Farook, Sayd, M. kabir Hassan dan Roman Lanis. 2011. Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research 2 (2):114-141.
Gamerschlag, R., K. Möller, and F. Verbeeten. 2011. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science 5 (2-3):233-262.
Giannarakis, G. 2014. Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal 10 (4):569-590.
Giannarakis, G., G. Konteos, and N. Sariannidis. 2014. Financial, governance and environmental determinants of corporate social responsible disclosure. Management Decision 52 (10):1928-1951.
Hassan, A., and S. S. Harahap. 2010. Exploring corporate social responsibility disclosure: the case of Islamic banks. International journal of Islamic and Middle Eastern finance and management 3 (3):203-227.
Hill, C. W. L., and T. M. Jones. 1992. Stakeholder-Agency Theory. Journal Of Management Studies 29 (2):13.
Hossain, M. 2008. The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India. European Journal of Scientific Research 23 (4):659-680.
Jamali, D., M. Hallal, and H. Abdallah. 2010. Corporate governance and corporate social responsibility: evidence from the healthcare sector. Corporate Governance: The international journal of business in society 10 (5):590-602.
Jizi, M. i., A. Salama, R. Dixon, and R. Stratling. 2014. Corporate Governance and Corporate Social Responsibility Disclosure: Evidaence from the US Banking Sector. Business Ethics 125:601-615.
Kotler, Philip, Nancy Lee. Corporate Social Responsibility: Doing The Most Good For Your Company and Your Cause. New Jersey: John Wiley & Sons. 2005.
Khan, A., M. B. Muttakin, and J. Siddiqui. 2013. Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from an Emerging Economy. Journal Bussines Ethics 114:207-223.
Khan, M. H. U. Z. 2010. The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management 52 (2):82-109.
Kriyantono, R. 2015. Public Relations and Corporate Social Responsibility in Mandatory Approach Era in Indonesia. Procedia - Social and Behavioral Sciences 211:320-327.
Lanis, R. and G. Richardson. 2013. “Corporate Social Responsibility and Tax Aggressiveness: a test of legitimacy theory” . Accounting Auditing and Accountability Journal, Vol. 26 No 1, pp.75-100.
Menassa, E. 2010. Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research 11 (1):4-23.
Othman, Rohana, and Azlan Md Thani. 2010. Islamic Social Reporting Of Listed Companies In Malaysia. International Business & Economics Research Journal 9 (4):135-144
Othman, R., A. M. Thani, dan E. K. Ghani. 2009. Determinan of Islamic SocialReporting AmongTop Syariah-Approved Companies in Bursa Malaysia. Research Jurnal of International Studies, Vol., No. 12
Rechner, P. L., and R. Dalton. 1991. Research Notes and Communications CEO Duality and Organizational Performance: A Longitudinal Analysis. Strategic Management Journal 12 (2):155-160.
Runhaar, H. and Lafferty, H. (2009), “Governing corporate social responsibility: an assessment of the contribution of the UN global compact to CSR strategies in the telecommunications industry”, Journal of Business Ethics, Vol. 84 No. 4, pp. 479-495.
Said, R., Y. H. Zainuddin, and H. Haron. 2009. The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal 5 (2):212-226.
Siregar, S. V., and Y. Bachtiar. 2010. Corporate Social Reporting: Empirical Evidence From Indonesia Stock Exchange. International journal of Islamic and Middle Eastern finance and management 3 (3):241-252.
Stuebs, M., and L. Sun. 2015. Corporate governance and social responsibility. International Journal of Law and Management 57 (1):38-52.
Ujiyantho, Muhammad Arief dan Bambang Agus Pramuka, (2007). Mekanisme Corporate Governance, Manajemen Laba, dan Kinerja Keuangan Studi pada Perusahaan Go Public Sektor Manufaktur. Simposium Nasional Akuntansi X. Makassar
www.brisyariah.co.id
www.mandirisyariah.co.id
www.bnisyariah.co.id
www.bcasyariah.co.id
www.cimbniaga.co.id
www.btn.co.id
www.megasyariah.co.id
www.muamalat.co.id
www.danamon.co.id