Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?

Ridwan, Ridwan; Mayapada, Arung Gihna

doi:10.1080/20430795.2020.1749819

Cited by 38 publications

(31 citation statements)

References 81 publications

(86 reference statements)

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“…The ethical responsibility of SOEs/ROEs is to give the best service to the consumer, allowing the consumer to complain, give fair compensation, and always follow the regulation. The findings of this study are in line with the opinion of Vergalli & Poddi (2009), which stated that companies performing social responsibility would have long-term performance (De Giovanni, 2012;Iqbal & Parwati, 2013;Margolis & Walsh, 2003;Muliati, 2014;Ridwan & Mayapada, 2020;Stefan & Paul, 2008;Valmohammadi, 2014).…”

Section: The Effect Of Social Responsibility On Firm Performancesupporting

confidence: 90%

“…Similarly, Muliati (2014) found that the disclosure of social responsibility that reflects the corporate social responsibility activities that have been done affects the company's environmental performance. Thus, organizations that implement CSR practices also report better organizational performance (Ridwan & Mayapada, 2020). Based on the above description, the hypothesis is proposed as follows:…”

Section: The Effect Of Social Responsibility On Firm Performancementioning

confidence: 99%

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The Effect of Organizational Culture on Firm Performance With Social Responsibility as Mediating Variable

Muliati

Iqbal

Mayapada

2020

RWE

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There is a lack of state-owned enterprises (SOEs) and regional-owned enterprises (ROEs) of Indonesia in reporting their social responsibility activities to the provincial governments. At the same time, corporate social responsibility is a mandatory obligation outlined in the Indonesia law. This study aims to analyze the mediating effect of social responsibility in relationship organizational culture and firm performance of SOEs and ROEs in Central Sulawesi Province, Indonesia. This study is survey research by distributing questionnaires to respondents who are SOEs and ROEs employees. The total sample is 245 respondents. The data are analyzed using path analysis. The result of this study shows that organizational culture does not affect firm performance partially. Another finding shows that SOEs and ROEs' organizational culture affects firm performance if the firm does and reports corporate social responsibility. These results mean that social responsibility plays a vital role in increasing firm performance besides focusing on improving organizational culture.

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Section: The Effect Of Social Responsibility On Firm Performancesupporting

confidence: 90%

Section: The Effect Of Social Responsibility On Firm Performancementioning

confidence: 99%

The Effect of Organizational Culture on Firm Performance With Social Responsibility as Mediating Variable

Muliati

Iqbal

Mayapada

2020

RWE

Self Cite

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“…Stakeholders include employees, creditors, suppliers, customers, and local communities (Mallin et al, 2014). All stakeholders contribute to an enterprise so the enterprise should pay attention to the related interests (Ridwan & Mayapada, 2020…”

Section: Literature Reviewmentioning

confidence: 99%

Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks

Thinh

2021

Banks and Bank Systems

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Corporate social responsibility is the development trend in globalization. Businesses need to be accountable to shareholders. An organization should handle the relationship between community, economic, and social factors. The disclosure of responsibility accounting information by businesses has important implications for information users as well as stakeholders. The paper is intended to verify the influence of profitability on the disclosure of responsibility accounting of all listed commercial banks in Vietnam. The paper employs time series data for 2015–2019 and uses the ordinary least square method to test the model. Five independent variables related to profitability are examined. The results of the study show that ROA and ROE have a positive influence on responsibility accounting disclosure. Thereby, the state agencies of Vietnam need to promulgate regulations of responsibility accounting disclosure according to international standards and strictly control the disclosure of Vietnamese commercial banks to improve the quality of the information in the context of international integration.

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“…Meanwhile, some variables have the opposite influence with CSRD including accounting experts on the board, politicians on the board and audit committee size. Ridwan and Mayapada (2020) studied Islamic banks in Indonesia in the period 2011-2018. The article uses OLS to examine.…”

Section: Literature Reviewmentioning

confidence: 99%

Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Vietnamese Commercial Banks

Tran¹,

Lam²,

Luu³

2020

JAFEB

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Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

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Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?

Cited by 38 publications

References 81 publications

The Effect of Organizational Culture on Firm Performance With Social Responsibility as Mediating Variable

The Effect of Organizational Culture on Firm Performance With Social Responsibility as Mediating Variable

Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks

Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Vietnamese Commercial Banks

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