Does company size and profitability affect corporate social responsibility disclosure?

• Published in: Asian Journal of Islamic Management
• Main Authors: Rukaanisy Syahierah, Ashilla Larasati
• Format: Article
• Language: English
• Published: P3EI-Center for Islamic Economics Studies and Development 2020-01-01
• Subjects: Company Size; Disclosure of corporate social responsibility; Islamic Social Reporting; Profitability.
• Online Access: http://journal.uii.ac.id/AJIM/article/view/14533
• ISSN: 2746-0037; 2722-2330

Purpose: This research is aimed to analyze whether disclosure of corporate social responsibility (CSR) of sharia bank in Indonesia is influenced by some factors. Methodology: This research used the data from Islamic Social Reporting (ISR) index. ISR was evaluated based on content analysis; that is by analyzing annual report of 11 sharia banks. Findings: Multiple regressions showed that company size significantly affected the level of disclosure of CSR but it was the contrary for profitability. Originality/contributions: This is the first study to used 11 sharia banks in Indonesia during the period of 2010-2013.