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dc.contributor.authorMenne, Firman
dc.contributor.authorWinata, Lanita
dc.contributor.authorHossain, Mohammed
dc.date.accessioned2019-03-20T02:53:00Z
dc.date.available2019-03-20T02:53:00Z
dc.date.issued2016
dc.identifier.issn15486583
dc.identifier.doi10.17265/1548-6583/2016.02.002
dc.identifier.urihttp://hdl.handle.net/10072/142220
dc.description.abstractThe emergence of Islamic Financial Institutions (IFIs) is expected to provide enormous benefits for the Muslims community in Indonesia such as the availability of IFIs based on Sharia law and the implementation of Islamic value in the community. Like Corporate Social Responsibility (CSR) practices in all business organizations, the IFI’s CSR becomes one of the important factors in improving organizational performance. The implementation of CSR in IFIs is unique as it is based on Sharia law. Zakat and Qardh are the uniqueness of IFI’s CSR practices. There are many studies which have investigated the relationship of Zakat and Qardh on organizational performance in Arabic and Muslim countries. As Muslim countries, Islamic laws including providing Zakat and Qardh are practices of every business organization. Indonesia is not a Muslim country, Zakat and Qardh are only required for IFIs as part of CSR practices. This study aims to analyze the influence of CSR practices on the financial performances of IFIs in Indonesia using gender as a control variable. The samples of this research were taken from the annual reports of nine Islamic banks for the period of 2010-2014. Regression method was used to analyze and test hypotheses. The results of this research indicate that the relationship between CSR practices and financial performance is significant, the value of R is 0.737, and R square is 0.543. This means that the implementation of CSR practices (Zakat and Qardh) improves organizational financial performances of IFIs in Indonesia. This study also has a limitation as it only focuses on Zakat and Qardh; thus in the future, it is necessary to advance the variable of CSR practices on the real social and environmental practices such as environmental improvement, increasing the quality of human resources, involving in any jobs or reducing unemployment and any other activities.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherDavid Publishing Company
dc.relation.ispartofpagefrom77
dc.relation.ispartofpageto90
dc.relation.ispartofissue2
dc.relation.ispartofjournalJournal of Modern Accounting and Auditing
dc.relation.ispartofvolume12
dc.subject.fieldofresearchInternational Economics and International Finance
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchcode140210
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1503
dc.titleThe Influence of CSR Practices on Financial Performance: Evidence From Islamic Financial Institutions in Indonesia
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.rights.copyright© 2016 David Publishing. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.hasfulltextFull Text
gro.griffith.authorWinata, Lanita
gro.griffith.authorHossain, Mohammed


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