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Part 1: Document Description
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Citation |
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Title: |
Replication Data for: THE EFFECT OF ISLAMIC CORPORATE GOVERNANCE, SHARIA COMPLIANCE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE |
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Identification Number: |
doi:10.34820/FK2/OI6ZI6 |
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Distributor: |
Telkom University Dataverse |
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Date of Distribution: |
2023-09-29 |
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Version: |
1 |
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Bibliographic Citation: |
Yuliandhari, Willy, 2023, "Replication Data for: THE EFFECT OF ISLAMIC CORPORATE GOVERNANCE, SHARIA COMPLIANCE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE", https://doi.org/10.34820/FK2/OI6ZI6, Telkom University Dataverse, V1, UNF:6:x/Pv7wKUEL678Xvcs9kwIQ== [fileUNF] |
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Citation |
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Title: |
Replication Data for: THE EFFECT OF ISLAMIC CORPORATE GOVERNANCE, SHARIA COMPLIANCE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE |
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Identification Number: |
doi:10.34820/FK2/OI6ZI6 |
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Authoring Entity: |
Yuliandhari, Willy (FEB_Financial Accounting Studies) |
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Distributor: |
Telkom University Dataverse |
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Access Authority: |
Yuliandhari, Willy |
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Depositor: |
Yuliandhari, Willy |
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Date of Deposit: |
2023-09-29 |
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Study Scope |
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Keywords: |
Business and Management, Social Sciences, Other |
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Abstract: |
Chief Editor of JHSS (Journal of Humanities and Social Studies) has decided that the name article below has been accepted on JHSS will be published in Vol. 08 No. 01 |
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Notes: |
Corporate Social Responsibility refers to social responsibility, social welfare and management of the quality of life of the community, in this situation it is mandatory for companies to carry out and report on the sustainability report. Social responsibility disclosure is an idea that companies do not only have responsibilities based on financial conditions, but also on social and environmental issues. In practice, the implementation of corporate social responsibility disclosure is still not perfect because there are still many Islamic banks that are not good at disclosing corporate social responsibility which is calculated using 148 standard GRI items. This study aims to determine the effect of Islamic corporate governance, sharia compliance and firm size on the disclosure of corporate social responsibility in Islamic commercial banks both partially and simultaneously. The object of research is Islamic commercial banks registered with the Financial Services Authority for the period 2018-2021. The sampling technique with purposive sampling obtained 10 Islamic banks with a total of 40 data, The data analysis method uses panel data regression analysis with Eviews 12 software. The results showed that Islamic corporate governance, Islamic income ratio, profit sharing ratio, zakat performance ratio and firm size simultaneously affect corporate social responsibility. However, partially only the firm size variable has a positive effect on corporate social responsibility. Keywords: corporate social responsibility; firm size; Islamic corporate governance; sharia compliance |
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Methodology and Processing |
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Sources Statement |
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Data Access |
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CC0 Waiver |
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Other Study Description Materials |
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File Description--f11990 |
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File: TABULASI DATA_WILLY_DINDA PUTRI UTAMI.tab |
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Notes: |
UNF:6:x/Pv7wKUEL678Xvcs9kwIQ== |
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List of Variables: | |
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Variables |
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f11990 Location: |
Summary Statistics: Valid 0.0; Mean NaN; StDev NaN; Max. NaN; Min. NaN Variable Format: numeric Notes: UNF:6:x3I/oeASeXXknmLnU9tTkg== |
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f11990 Location: |
Variable Format: character Notes: UNF:6:wg4BLihw2SEDVOuTrANTww== |
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f11990 Location: |
Variable Format: character Notes: UNF:6:QimwrwhO8PDlodETD/4LFw== |
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f11990 Location: |
Variable Format: character Notes: UNF:6:Saigi5NTnVlDUULHxc51TQ== |