Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Islami dan Tata Kelola Syariah terhadap Reputasi Perusahaan

Abstract

This research is motivated by a phenomenon that can be seen based on OJK banking statistics where the level of trust and use of Islamic Commercial Bank services is getting higher despite the spread of the program.Corporate Social Responsibility (CSR) is getting narrower. The purpose of this research is to analyze disclosureIslamic Corporate Social Responsibility (ICSR) and sharia governance on the reputation of sharia commercial banks in Indonesia for the 2020-2022 period. This study uses a quantitative approach with data from Annual Reports, Sustainability Reports, and GCG Reports as many as 8 Islamic Commercial Banks (BUS). The analytical method used is panel data regression. Analysis techniques using modelsContent Analysis to describe the level of disclosure of ICSR and sharia governance on the reputation of Islamic banking companies in Indonesia. The results of the study show that the extent of ICSR disclosure at BUS in Indonesia in 2020-2022 is generally quite good with disclosure values ​​in the range of 67% to 76%. Further findings based on statistical tests both simultaneously and partially ICSR disclosures have a positive and significant effect on company reputation. However, sharia governance does not significantly influence the company's reputation. There are implications for research results, including for academics the results of this research can be used as a reference and literature for further research related to corporate reputation. For companies, this research can be used as material for consideration in assessing and evaluating performance for the banking sector in order to make influential decisions in the future for the company's survival. For investors, it can be taken into consideration in making decisions to make an investment.