The effect of macroeconomics, capital, and asset growth on financial risk, earning and Islamic corporate social responsibility disclosure with corporate governance (GCG) as a moderating variable in Indonesian Islamic banking companies

Lu’lu’ Il Maknuun; Mulyanto Nugroho; Slamet Riyadi

doi:10.21744/ijbem.v5n4.1989

Authors

Lu’lu’ Il Maknuun
luluilmaknuun92@gmail.com
Faculty of Economics and Business Doctoral Program in Economics, University of 17, Indonesia
Mulyanto Nugroho Faculty of Economics and Business Doctoral Program in Economics, University of 17, Indonesia
Slamet Riyadi Faculty of Economics and Business Doctoral Program in Economics, University of 17, Indonesia

Keywords:

asset growth, earning, financial risk, good corporate governance, Islamic corporate social response

Abstract

Islamic Corporate Social Responsibility Disclouser (ICSRD) is a social responsibility carried out by the company as a form of concern for the environment and society so that the company continues to grow sustainably. This study aims to test the concept of variables that affect ICSR, and a significant push for testing of hypotheses 1 to 14 that strengthen macroeconomics, capital, asset growth, financial risks, earnings, and Islamic Corporate Social Responsibility (ICSR). The population in this study was Sharia Commercial Banks in 2017, a sample of 13 Sharia Commercial Banks (BUS) taken in Indonesia. This type of research is quantitative research that explains the relationship between independent variables and dependent variables through hypothesis testing. The method in this study was the Partial Least Square (PLS) version of 2.0. The results of this study generate the Macro Economics had positive effect on Financial Risks. Macro Economics has a positive effect on Earing. Macro Economics has a positive effect on ICSR. Capital has a significant positive effect on Financial Risks. Capital has a significant positive effect on earning. Capital significantly positive effects against ICSR. Asset Growth has a significant positive effect on Financial Risks. Asset growth has a significant positive effect on earning.

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