Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective

Budi, Ichsan Setiyo

doi:10.20885/jaai.vol25.iss1.art8

Cited by 5 publications

(5 citation statements)

References 26 publications

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“…A major principle of the Islamic economic system is risk sharing [29]. Islamic bank financial instruments have received less attention from the public [30][31][32][33].…”

Section: Introductionmentioning

confidence: 99%

Factors Influencing Bank Customers’ Orientations toward Islamic Banks: Indonesian Banking Perspective

Nugraha¹,

Arief²,

Abdinagoro³

et al. 2022

Sustainability

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During the COVID-19 pandemic, the Indonesian banking industry showed positive performance, high profitability, sustainable growth, and stability. Islamic banks grew by 9.50% and had a market share of 6.52 percent as of September 2021. This study aims to examine the industrial sector perspective on the factors that prevent consumers from becoming customers of Islamic banks, in particular the factors that influence consumer decisions not to become Sharia bank customers. This study used descriptive qualitative methods and in-depth interviews to confirm and obtain input from industry representatives regarding Islamic banks. Primary data collection was performed using a purposive sampling technique. Informants were head office officials, managers, heads of individual retail product development units, product features and policies, market education, marketing, customer acquisition, and individual retailers. The findings of this study are the existence of passive resistance of consumers to become customers of Islamic banks. In addition, there are obstacles for prospective customers of Islamic banks in responding to marketing stimuli due to the perception of risk, image, and weak marketing reach that have dominated passive resistance to Islamic banks (blocking effects). As a result, consumers prefer conventional banks and are less interested in becoming customers of Islamic banks. This means that there is no opposition to Islamic banks.

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“…A major principle of the Islamic economic system is risk sharing [29]. Islamic bank financial instruments have received less attention from the public [30][31][32][33].…”

Section: Introductionmentioning

confidence: 99%

Factors Influencing Bank Customers’ Orientations toward Islamic Banks: Indonesian Banking Perspective

Nugraha¹,

Arief²,

Abdinagoro³

et al. 2022

Sustainability

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“…Awal mula munculnya teori stakeholder adalah karena semakin berkembangnya kesadaran dan pemahaman bahwa perusahaan memiliki stakeholder yaitu. pihak yang berkepentingan dengan perusahaan (Budi 2021).…”

Section: Kajian Literatur Dan Pengembangan Hipotesisunclassified

Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi

Pambudi,

Febrianto,

Annisa

et al. 2024

JEAM

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The focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The purpose of this research is to find out how tax aggressiveness, environmental protection, leverage, and liquidity affect the disclosure of corporate social responsibility, with profitability as a moderator. This research was conducted on 19 consumer non-cyclic companies listed on the Indonesia Stock Exchange during the 2017-2021 period, using a purposive sampling technique. Data were analyzed using panel data regression using E-Views 12.0. The results show that tax aggressiveness has a significant negative effect on CSR disclosure, while leverage has a positive effect on CSR disclosure. Environmental protection and salary have no effect on CSR disclosure. Profitability cannot reduce tax aggressiveness, level of environmental protection, and disclosure of corporate social responsibility, but can strengthen or reduce the effect of liquidity on social responsibility. Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Environmental Performance, Leverage, Liquidity, Profitability.

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“…The annual report, as part of corporate reporting, explains the condition of an entity that shows the company's accountability for the resources that have been invested by the shareholders (Healy & Palepu, 2001) and stakeholders and for meeting the interests of the users of the report (Mediawati & Afiana, 2018). In the Stakeholder Theory, companies act as a means to coordinate the stakeholders' interests (Deegan, 2014) because all the stakeholders have the right to obtain the information that can influence their decisions (Budi, 2021) regarding company activities. Companies must be able to maintain their relationships with their stakeholders, such as communicating the economic, social, and environmental impacts of their businesses for their sustainability (Hess & Warren, 2008).…”

Section: Introductionmentioning

confidence: 99%

Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era

Dosinta,

Yunita

2024

JCA

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This research examines the corporate governance effect on Islamic Social Reporting (ISR). This research was conducted in 2015-2022, used the ISR codification, collected from the annual reports of ten Indonesian Islamic banks, and applied the Stakeholder Theory approach which has never been done previously. The research results show that Board of Commissioners’ meetings, Audit Committee meetings, and Sharia Supervisory Board meetings significantly and positively affect ISR. These findings imply that supervision through the meetings of the Board of Commissioners, Audit Committees, and Sharia Supervisory Board plays a role in detecting ISR. Corporate governance in Islamic banks continuously seeks to maintain sustainability in Islamic banks, including the support for stakeholders. ISR is a form of Islamic bank accountability to show that Islamic banks always prioritize their stakeholders, including the support for the Indonesia Islamic banking development roadmap prepared by the Financial Services Authority.

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Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective

Cited by 5 publications

References 26 publications

Factors Influencing Bank Customers’ Orientations toward Islamic Banks: Indonesian Banking Perspective

Factors Influencing Bank Customers’ Orientations toward Islamic Banks: Indonesian Banking Perspective

Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi

Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era

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