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The Effects of Shariah Supervisory Board and Good Corporate Governance on Islamic Social Responsibility in Shariah Commercial Banks In Indonesia

Main Authors: Burhan, Yuswar Z Basri, Tatik Maryant, Zulhelmi
Format: Article eJournal
Bahasa: eng
Terbitan: , 2019
Subjects:
Shariah Supervisory Board
Board of Commissioners
Audit Committee
Islamic Corporate Social Responsibility
Online Access: https://zenodo.org/record/3510040
ctrlnum 3510040
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><creator>Burhan</creator><creator>Yuswar Z Basri</creator><creator>Tatik Maryant</creator><creator>Zulhelmi</creator><date>2019-08-31</date><description>this study aims to analyze the effects of Shariah Supervisory Board (DPS) and Good Corporate Governance (GCG) on Islamic Corporate Social Responsibility (ICSR) in Shariah Commercial Banks in Indonesia. Shariah banking industry is one sector that is required to include ICSR as one technique to organize their business, which is important not only to shareholders but also to other stakeholders. Furthermore, ICSR represents a challenge to preserve the reputation of shariah banking for the welfare of the community. This study uses the SmartPLS application and Structure Equation Model (SEM) technique for data analysis and. It is a descriptive and quantitative study with secondary data, in which the populations are 13 Shariah Commercial Banks (BUS) in Indonesia, Shariah Supervisory Board, the proportion of Independent Commissioners, the number of the Board of Commissioners meeting, the proportion of the Audit Committee, the number of Audit Committee meetings in Shariah Commercial Banks in Indonesia in 5 years period (2013-2017). Interestingly, this study found that Shariah Supervisory Board positively and Keywords Islamic Corporate Social Responsibility, that the proportion of the Board of Independent Commissioners positively and significantly affects Islamic Corporate Social Responsibility, that the size of the Board of Commissioners positively and positively and Islamic Corporate Social Responsibility. However, this study found that the size of the Audit Committee has no effect on Islamic Corporate Social Responsibility and neither does the number of Audit Committee meetings on Islamic Corporate Social Responsibility. The results of this study are expected to be useful, especially to Shariah Commercial Banks in Indonesia, in improving the significantly affects the welfare of the community through optimal implementation of Islamic Corporate Social Responsibility, which ultimately leads to better community trust on shariah banking</description><identifier>https://zenodo.org/record/3510040</identifier><identifier>10.5281/zenodo.3510040</identifier><identifier>oai:zenodo.org:3510040</identifier><language>eng</language><relation>doi:10.5281/zenodo.3510039</relation><relation>url:https://zenodo.org/communities/mssc-786</relation><rights>info:eu-repo/semantics/openAccess</rights><rights>https://creativecommons.org/licenses/by/4.0/legalcode</rights><source>International Journal of Management Sciences and Business Research 8(8) 12-19</source><subject>Shariah Supervisory Board, Board of Commissioners, Audit Committee, Islamic Corporate Social Responsibility</subject><title>The Effects of Shariah Supervisory Board and Good Corporate Governance on Islamic Social Responsibility in Shariah Commercial Banks In Indonesia</title><type>Journal:Article</type><type>Journal:Article</type><recordID>3510040</recordID></dc>
language eng
format Journal:Article
Journal
Journal:eJournal
author Burhan
Yuswar Z Basri
Tatik Maryant
Zulhelmi
title The Effects of Shariah Supervisory Board and Good Corporate Governance on Islamic Social Responsibility in Shariah Commercial Banks In Indonesia
publishDate 2019
topic Shariah Supervisory Board
Board of Commissioners
Audit Committee
Islamic Corporate Social Responsibility
url https://zenodo.org/record/3510040
contents this study aims to analyze the effects of Shariah Supervisory Board (DPS) and Good Corporate Governance (GCG) on Islamic Corporate Social Responsibility (ICSR) in Shariah Commercial Banks in Indonesia. Shariah banking industry is one sector that is required to include ICSR as one technique to organize their business, which is important not only to shareholders but also to other stakeholders. Furthermore, ICSR represents a challenge to preserve the reputation of shariah banking for the welfare of the community. This study uses the SmartPLS application and Structure Equation Model (SEM) technique for data analysis and. It is a descriptive and quantitative study with secondary data, in which the populations are 13 Shariah Commercial Banks (BUS) in Indonesia, Shariah Supervisory Board, the proportion of Independent Commissioners, the number of the Board of Commissioners meeting, the proportion of the Audit Committee, the number of Audit Committee meetings in Shariah Commercial Banks in Indonesia in 5 years period (2013-2017). Interestingly, this study found that Shariah Supervisory Board positively and Keywords Islamic Corporate Social Responsibility, that the proportion of the Board of Independent Commissioners positively and significantly affects Islamic Corporate Social Responsibility, that the size of the Board of Commissioners positively and positively and Islamic Corporate Social Responsibility. However, this study found that the size of the Audit Committee has no effect on Islamic Corporate Social Responsibility and neither does the number of Audit Committee meetings on Islamic Corporate Social Responsibility. The results of this study are expected to be useful, especially to Shariah Commercial Banks in Indonesia, in improving the significantly affects the welfare of the community through optimal implementation of Islamic Corporate Social Responsibility, which ultimately leads to better community trust on shariah banking
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