Replication Data for: THE EFFECT OF ISLAMIC CORPORATE GOVERNANCE, SHARIA COMPLIANCE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

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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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Description	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 (2023-11-29)
Subject	Business and Management; Social Sciences; Other
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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	TABULASI DATA_WILLY_DINDA PUTRI UTAMI.tab Tabular Data - 513 B - Sep 29, 2023 - 37 Downloads 4 Variables, 21 Observations - UNF:6:x/Pv7wKUEL678Xvcs9kwIQ==	Access File Download Options Original File Format (MS Excel Spreadsheet) Tab-Delimited RData Format Variable Metadata Data File Citation RIS EndNote XML BibTeX

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Dataset Persistent ID	doi:10.34820/FK2/OI6ZI6
Publication Date	2023-09-29
Title	Replication Data for: THE EFFECT OF ISLAMIC CORPORATE GOVERNANCE, SHARIA COMPLIANCE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Author	Yuliandhari, Willy (FEB_Financial Accounting Studies) - ORCID: 0000-0001-7872-0591
Contact	Use email button above to contact. Yuliandhari, Willy (FEB_Financial Accounting Studies)
Description	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 (2023-11-29)
Subject	Business and Management; Social Sciences; Other
Related Publication	https://journal.unpak.ac.id/index.php/jhss/search
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
Depositor	Yuliandhari, Willy
Deposit Date	2023-09-29

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