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Islamic Corporate Social Responsibility (ICSR) Dan Pengaruhnya Terhadap Governance (GCG) Sebagai Variabel Moderasi

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The purpose of this study is to analyse the effect of ICSR disclosure on the
company's financial performance proxied through Return On Asset (ROA) and
Current Ratio (CR) listed on the JII for the period 2019-2022 and to determine
the moderation of Good Corporate Governance (GCG) on this influence. The
dependent variable used in this study is the company's financial performance as
measured by Return On Asset (ROA) and Current Ratio (CR). While the
independent variable used is Islamic Corporate Social Responsibility (ICSR)
expressed through the ISR index. The data in the study were obtained from the
annual reports of companies listed consecutively in the Jakarta Islamic Index
(JII). The sampling method in this study used purposive sampling and obtained 15
samples of companies. Data analysis was carried out by simple linear regression
method and Eviews 12 software was used as a tool for processing data.
The test results in this study showed that the ICSR variable had no
significant effect on ROA. However, on CR, the ICSR variable has a significant
negative effect. GCG with the indicator of the size of the board of commissioners
cannot moderate the disclosure of ICSR on financial performance as well as the
audit committee that cannot moderate the disclosure of ICSR on financial
performance proxied by ROA and CR.

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Availability

Detail Information

Series Title

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Call Number

REF 654.408 SAR i

Publisher

Bogor : IAI Tazkia., 2023

Collation

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Language

English

ISBN/ISSN

NIM19102052

Classification

654.408

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Current Ratio
Financial Perfomence Return On
Asset
Islamic social

Specific Detail Info

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Statement of Responsibility

Mila Indah Sari

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