ISLAMIC CORPORATE SOCIAL RESPONBILITY PENGARUHNYA PADA PROFITABILITAS KEUANGAN DI JAKARTA ISLAMIC INDEX/JII

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Abstract

The study aims to analyze whether there is an influence between Islamic Corporate social responsibility (X) on the financial profitability (Y) of companies in the Jakarta Islamic Index. This research uses quantitative methods. The data used is secondary data in the form of an annual report. The data analysis technique used the data normality test and then used the regression model. The research population is a company registered on the Jakarta Islamic Index totaling 30. The sample is manufacturing at JII, totaling 10 for 3 years, from 2016-2018. The results of the study show that there is an influence between Islamic Corporate Social Responsibility (X) on the financial profitability (Y) of companies in JII. This shows that disclosure and reporting of corporate social responsibility activities carried out by companies in accordance with Islamic law can increase company profitability
本研究旨在分析雅加达伊斯兰指数公司的伊斯兰企业社会责任(X)对财务盈利能力(Y)是否存在影响。本研究采用定量方法。使用的数据是年度报告形式的二手数据。数据分析技术采用数据正态性检验,然后采用回归模型。研究对象是在雅加达伊斯兰指数上注册的公司共计30家。样品在JII生产,共10个,从2016年到2018年,共3年。研究结果表明,伊斯兰企业社会责任(X)对JII企业的财务盈利能力(Y)存在影响。这说明,企业按照伊斯兰教法进行的企业社会责任活动的披露和报告可以增加企业的盈利能力
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