The Influence of Financial Performance on Disclosure of Corporate Social Responsibility (CSR) of PT. Bank Mega Syariah as measured using Islamic Social Reporting (ISR)

Abstract

This study aims to determine and analyze the effect of financial performance, namely return on assets, return on equity, non-performing financing, and the capital adequacy ratio on disclosure of corporate social responsibility measured using Islamic social reporting at Islamic mega banks for the quarterly period of 2014-2021. This research method uses quantitative research with a descriptive quantitative approach , the type of data in this study is secondary data, namely data obtained indirectly from the object or research subject, using multiple linear regression data analysis techniques. The population in this study is the quarterly financial reports of Islamic mega banks for 2014-2021.