Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks

Rifan, Dinda Fali; Ningsih, Nur Wahyu

doi:10.4108/eai.10-9-2019.2289384

Proceedings of the the First International Conference on Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Banda 2019

DOI: 10.4108/eai.10-9-2019.2289384

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Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks

Dinda Fali Rifan¹,

Nur Wahyu Ningsih²

Abstract: This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) disclosures on asset optimization as measured by Return on Assets (ROA). This relationship is examined based on Simple Linier Regression analysis of eleven Sharia Commercial Banks annual reports in Financial Services Authority of Indonesia in the period of 2015-2017. This study also provides evidences that ICSR activities communicated in corporate annual reports are significantly related to asset optimization that measured … Show more

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Corporate governance in Islamic banks: A comparative study of conservatives, moderates, and liberals

Khandelwal¹,

Aljifri²

2016

COC

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This study seeks to fill the gap in the current literature on corporate governance in Islamic banks. A major limitation of these studies, leading to skewed results when analyzing corporate governance and other issues, is their treatment of all the Islamic banks in one category. This study addresses this issue with results showing that corporate governance is not uniform across various categories of Islamic banks. The study analyzes various aspects of corporate governance in Islamic banks by first classifying them into three categories (i.e., Liberals, Moderates, and Conservatives). A comparison of four important variables of corporate governance (i.e., size of SSB, size of audit committee, size of board of directors, and board composition) within these three categories was expected to yield some new findings. The study uses a sample of 80 fully Islamic banks for the years 2009-2014, from the countries of the GCC, Yemen, Egypt, Sudan, Tunisia, Syria, Turkey, Indonesia, Malaysia, Pakistan, Bangladesh, the UK, and South Africa. The study aims to strengthen and enhance our knowledge of some relevant corporate governance mechanisms in Islamic banks. The results of this study are expected to be useful to practitioners of corporate governance in Islamic banks, customers, and financial regulators including central banks and other relevant stakeholders. In addition, it may allow further research to bring necessary reforms to the corporate governance of Islamic banking and thus generally strengthen its practice.

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Corporate governance in Islamic banks: A comparative study of conservatives, moderates, and liberals

Khandelwal¹,

Aljifri²

2016

COC

View full text Add to dashboard Cite

show abstract

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Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks

Cited by 1 publication

References 11 publications

Corporate governance in Islamic banks: A comparative study of conservatives, moderates, and liberals

Corporate governance in Islamic banks: A comparative study of conservatives, moderates, and liberals

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