Conventional social responsibility disclosure is measured by an index of global reporting initiative is limited to the material aspects of the course, while the Islamic social responsibility disclosure is not limited to the material aspect alone, but on the spiritual and moral aspects of the social reporting by Islamic index. Limitations of conventional social responsibility disclosure push this study to determine the factors that influence disclosure of social reporting on Islamic sharia banks in Indonesia.The study involved Islamic banks in Indonesia in 2010
The purpose of this study is to analyse the influence of CSR disclosure to the financial performance of Islamic banking. In the view of Islam the obligation to carry out CSR is not only about fulfilling legal and moral obligations, but also the strategy for companies and communities to survive in the long term. Based on data analysis from 44 samples annual report of sharia banking, it can be concluded that CSR disclosures affects financial performance (ROA) of Islamic Pendahuluan Tujuan dari penelitian ini adalah: untuk mengetahui praktik pengungkapan Corporate Social Responsibility dan dampaknya terhadap kinerja keuangan Pada Perbankan Syariah di Indonesia. Corporate Social Responsibility (CSR) dalam perspektif islam merupakan konsekuensi inhern dari ajaran islam itu sendiri. Tujuan dari syariat Islam (Maqashid al syariah) adalah maslahah sehingga bisnis adalah upaya untuk mendapatkan maslahah, bukan sekedar mencari keuntungan. Bisnis dalam islam memiliki posisi yang sangat mulia sekaligus strategis karena bukan sekedar diperbolehkan di dalam islam, melainkan justru diperintahkan oleh Allah dalam Al-qur'an. Sebenarnya, dalam pandangan islam sendiri kewajiban melaksanakan CSR bukan hanya menyangkut pemenuhan kewajiban secara hukum
The purpose of this study to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Population in this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www.bi.go.id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.
Penelitian ini bertujuan untuk menganalisis pengaruh Rasio Profitabilitas, Rasio Aktivitas, Rasio Pasar, Firm Size, Tingkat Suku Bunga dan Nilai Tukar terhadap Return Saham Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2008 – 2011, total sampel yang digunakan berjumlah 44 sampel.Metode pengambilan sampel dengan Purposive Sampling.Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Hasil penelitian menunjukkan Profitabilitas (ROE), Rasio Pasar (PBV), Firm Size ( Total Aset), Tingkat Suku Bunga (SBI)tidak pengaruh terhadap Return Saham, Rasio Aktivitas (TATO) dan Nilai Tukar (Kurs Tengah BI) berpengaruh dengan Return saham.DOI: 10.15408/ess.v4i1.1957
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