Pengaruh Islamic Social Reporting Terhadap Kinerja Keuangan, Zakat Sebagai Intervening Pada Bank Umum Syariah Di Indonesia
DOI:
https://doi.org/10.30651/jms.v6i3.7997Keywords:
ISR, Zakat, ROA, ROEAbstract
Abstract
This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.
Keywords: ISR, Zakat, ROA, ROE
Abstrak
Penelitian ini bertujuan untuk melihat pengaruh pengungkapan tanggung jawab sosial perusahaan yang berdasarkan syariat Islam terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel 8 dari 11 Bank Umum Syariah di Indonesia yang diambil dengan menggunakan purposive sample. Proses pengumpulan data dilakukan dengan cara mendownload laporan keuangan tahunan bank umum syariah dari laporan keuangan tahunan tersebut dapat diperoleh informasi pengungkapan tanggung jawab sosial perusahaan berdasarkan Islamic Social Reporting (ISR) yang terdiri dari 38 item, variabel zakat diukur dengan 2,5% dari laba sebelum pajak, adapun kinerja keuangan dilihat dari nilai Return on Asset (ROA) dan Return On Equity (ROE) masing-masing perusahaan. Analisis jalur digunakan untuk melihat hubungan langsung dan tidak langsung pengungkapan tanggung jawab sosial perusahaan berdasarkan Islamic Social Reporting terhadap kinerja keuangan, dimana zakat sebagai mediasi. Analisis jalur menunjukkan pengungkapan tanggung jawab sosial perusahaan menggunakan ISR berpengaruh langsung terhadap kinerja keuangan (P<0,001; R2 = 0,33), zakat terhadap kinerja keuangan juga berpengaruh terhadap kinerja keuangan (P<0,001; R2 = 0,24). Sehingga dapat disimpulkan bahwa pengungkapan tanggung jawab sosial menggunakan Islamic Social Reporting dan pelaksanaan zakat pada bank umum syariah di Indonesia dapat dijadikan langkah untuk meningkatkan kinerja keuangan perusahaan.
Kata kunci: ISR, Zakat, ROA, ROEDownloads
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