DETERMINAN PENGUNGKAPAN CSR DAN LEGITIMASI PERBANKAN SYARIAH
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Published:
Jun 15, 2016
Keywords:
Legitimacy, CSR Disclosure, Islamic Banking
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Abstract
The existence of organisation can be determined by its legitimacy. Legitimacy theory stated that the organisation should in line with the values and norms of its stakeholders. Indonesia Islamic banking legitimacy is important since this industry in Indonesia is still have small market share, but Indonesia Financial Authority (OJK) has commitment to enhance the contribution of this industry to the Indonesian development. Conceptually, legitimacy could be hanced by Corporate Social Responsibility (CSR) disclosure, while CSR disclosure is determined by company visibility, profitability, company size, and ownership structure.
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Jahja, A. S. (2016). DETERMINAN PENGUNGKAPAN CSR DAN LEGITIMASI PERBANKAN SYARIAH. Jurnal Ekonomi Modernisasi, 12(2), 83–90. https://doi.org/10.21067/jem.v12i2.1191
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References
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Al-Shubiri, F. N., Al-abedallat, A. Z., & Orabi, M. M. A. 2012. Financial and Non Financial Determinants of Corporate Social Responsibility. Asian Economic and Financial Review, 2(8), 1001.
Amran, A., & Siti-Nabiha, A. K. 2009. Corporate social reporting in Malaysia: a case of mimicking the West or succumbing to local pressure. Social Responsibility Journal, 5(3), 358–375. http://doi.org/10.1108/17471110910977285
Aribi, Z. A., & Gao, S. 2010. Corporate social responsibility disclosure. Journal of Financial Reporting and Accounting, 8(2),72–91. http://doi.org/10.1108/19852511011088352
Arshad, R., Othman, S., & Othman, R. 2011. Islamic corporate social responsibility , corporate reputation and performance. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 6(4), 1070–1074.
Bakar, F. A., & Yusof, M. A. 2015. Islamic concept of corporate social responsibility ( CSR ) from the perspective of CSR players at Bank Islam Malaysia Berhad. In International Conference on Accounting Studies (ICAS) 2015. Johor Bahru.
Bank Indonesia. 2013. Statistik Perbankan Syariah.
Bayoud, N. S., Kavanagh, M., & Slaughter, G. 2012. Factors influencing levels of corporate social responsibility disclosure by libyan firms: A mixed study. International Journal of Economics and Finance, 4(4), 13–29. http://doi.org/10.5539/ijef.v4n4p13
Bedoui, H., & Mansour, W. 2013. Islamic banks performance and Maqasid al-Shari’ah. In the 9th Asia-Pacific Economic Association Conference (pp. 1–32).
Bhattacharyya, A. 2014. Managerial attitude and support for social responsibility through the lens of legitimacy theory – a cross country comparison. Social Responsibility Journal, 10(4), 716–736. http://doi.org/10.1108/SRJ-08-2012-0089
Branco, M. C., & Rodrigues, L. L. 2006. Communication of corporate social responsibility by Portuguese banks. Corporate Communications: An International Journal, 11(3), 232–248. http://doi.org/10.1108/13563280610680821
Bukair, A. A., & Rahman, A. A. 2015. The Effect of the Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2),506. http://doi.org/10.5296/jmr.v7i2.6989
Crane, A., & Glozer, S. 2016. Researching CSR communication: Themes, opportunities and challenges. Journal of Management Studies. http://doi.org/10.1073/pnas.0703993104
Devin, B. 2014. CSR communication and legitimacy : An institutional and rhetorical perspective. QUT Business School Queensland University of Technology.
DÃÂez-MartÃÂn, F., Prado-Roman, C., & Blanco-González, A. (2013). Beyond legitimacy: legitimacy types and organizational success. Management Decision, 51(10), 1954–1969. http://doi.org/10.1108/MD-08-2012-0561
Dusuki, A. W. 2008. What does Islam say about corporate social responsibility ? Review of Islamic Economics, 12(1), 5–28.
Farook, S. (2007). On corporate social responsibility of Islamic financial institution. Islamic Economic Studies, 15(1), 31–46.
Farook, S., Hassan, M. K., & Lanis, R. 2011. Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114–141. http://doi.org/10.1108/17590811111170539
Gamerschlag, R., Möller, K., & Verbeeten, F. 2010. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2-3),233–262. http://doi.org/10.1007/s11846-010-0052-3
Ghozali, I. (2008). Persamaan Struktural: Konsep & Aplikasi dengan Program AMOS 16.0. Semarang: Banda Penerbit Universitas Diponegoro.
Golob, U., & Podnar, K. 2014. Critical points of CSR-related stakeholder dialogue in practice. Business Ethics, 23(3), 248–257. http://doi.org/10.1111/beer.12049
Golob, U., Podnar, K., Elving, W. J., Ellerup Nielsen, A., Thomsen, C., & Schultz, F. 2013. CSR communication: quo vadis ? Corporate Communications: An International Journal, 18(2), 176–192. http://doi.org/10.1108/13563281311319472
Hamidu, A. A., Md Haron, H., & Amran, A. 2015. Corporate Social Responsibility: A Review on Definitions, Core Characteristics and Theoretical Perspectives. Mediterranean Journal of Social Sciences, 6(4), 83–95. http://doi.org/10.5901/mjss.2015.v6n4p83
Haniffa, R., & Hudaib, M. 2007. Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. http://doi.org/10.1007/s10551-006-9272-5
Hassan, A., & Harahap, S. S. 2010. Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203–227. http://doi.org/10.1108/17538391011072417
Humber, J. M. 2002. Beyond stockholders and stakeholders : A plea for corporate moral autonomy. Journal of Business Ethics, 36(2).
Ismal, R., & Haryati, R. 2013. The optimal and decreasing growth rate of the Islamic banking industry. Qualitative Research in Financial Markets, 5(3), 229–243. http://doi.org/10.1108/QRFM-04-2011-0008
Jamali, D., & Karam, C. 2016. Corporate Social Responsibility in Developing Countries as an Emerging Field of Study. International Journal of Management Reviews, 00, 1–30. http://doi.org/10.1111/ijmr.12112
Lee, M.-D. P. (2011). Configuration of external influences: The combined effects of institutions and stakeholders on corporate social responsibility strategies. Journal of Business Ethics, 102(2), 281–298. http://doi.org/10.1007/s10551-011-0814-0
Lipunga, A. M. 2015. Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies. International Business Research, 8(2), 28–41. http://doi.org/10.5539/ibr.v8n2p28
Marais, M. 2012. CEO rhetorical strategies for corporate social responsibility (CSR). Society and Business Review, 7(3), 223–243. http://doi.org/10.1108/17465681211271314
Othman, S., Darus, F., & Arshad, R. 2011. The influence of coercive isomorphism on corporate social responsibility reporting and reputation. Social Responsibility Journal, 7(1), 119–135. http://doi.org/10.1108/17471111111114585
Otoritas Jasa Keuangan. 2015. Roadmap Perbankan Syariah Indonesia 2015-2019.
Vilar, V. H., & Simão, J. 2015. CSR disclosure on the web: major themes in the banking sector. International Journal of Social Economics, 42(3), 296–318.
Waymer, D., & Heath, R. L. 2014. Organisational legitimacy : The overlooked yet all-important foundation of OPR research. PRism, 11(2), 1–10.
Yusuf, M. Y., & Bahari, Z. 2011. Islamic corporate social responsibility in Islamic banking; towards poverty alleviation. In 8th International Conference on Islamic Economics and Finance Sustainable Growth and Inclusive Economic Development from an Islamic Perspective (pp. 1–29). Doha.
Al-Shubiri, F. N., Al-abedallat, A. Z., & Orabi, M. M. A. 2012. Financial and Non Financial Determinants of Corporate Social Responsibility. Asian Economic and Financial Review, 2(8), 1001.
Amran, A., & Siti-Nabiha, A. K. 2009. Corporate social reporting in Malaysia: a case of mimicking the West or succumbing to local pressure. Social Responsibility Journal, 5(3), 358–375. http://doi.org/10.1108/17471110910977285
Aribi, Z. A., & Gao, S. 2010. Corporate social responsibility disclosure. Journal of Financial Reporting and Accounting, 8(2),72–91. http://doi.org/10.1108/19852511011088352
Arshad, R., Othman, S., & Othman, R. 2011. Islamic corporate social responsibility , corporate reputation and performance. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 6(4), 1070–1074.
Bakar, F. A., & Yusof, M. A. 2015. Islamic concept of corporate social responsibility ( CSR ) from the perspective of CSR players at Bank Islam Malaysia Berhad. In International Conference on Accounting Studies (ICAS) 2015. Johor Bahru.
Bank Indonesia. 2013. Statistik Perbankan Syariah.
Bayoud, N. S., Kavanagh, M., & Slaughter, G. 2012. Factors influencing levels of corporate social responsibility disclosure by libyan firms: A mixed study. International Journal of Economics and Finance, 4(4), 13–29. http://doi.org/10.5539/ijef.v4n4p13
Bedoui, H., & Mansour, W. 2013. Islamic banks performance and Maqasid al-Shari’ah. In the 9th Asia-Pacific Economic Association Conference (pp. 1–32).
Bhattacharyya, A. 2014. Managerial attitude and support for social responsibility through the lens of legitimacy theory – a cross country comparison. Social Responsibility Journal, 10(4), 716–736. http://doi.org/10.1108/SRJ-08-2012-0089
Branco, M. C., & Rodrigues, L. L. 2006. Communication of corporate social responsibility by Portuguese banks. Corporate Communications: An International Journal, 11(3), 232–248. http://doi.org/10.1108/13563280610680821
Bukair, A. A., & Rahman, A. A. 2015. The Effect of the Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2),506. http://doi.org/10.5296/jmr.v7i2.6989
Crane, A., & Glozer, S. 2016. Researching CSR communication: Themes, opportunities and challenges. Journal of Management Studies. http://doi.org/10.1073/pnas.0703993104
Devin, B. 2014. CSR communication and legitimacy : An institutional and rhetorical perspective. QUT Business School Queensland University of Technology.
DÃÂez-MartÃÂn, F., Prado-Roman, C., & Blanco-González, A. (2013). Beyond legitimacy: legitimacy types and organizational success. Management Decision, 51(10), 1954–1969. http://doi.org/10.1108/MD-08-2012-0561
Dusuki, A. W. 2008. What does Islam say about corporate social responsibility ? Review of Islamic Economics, 12(1), 5–28.
Farook, S. (2007). On corporate social responsibility of Islamic financial institution. Islamic Economic Studies, 15(1), 31–46.
Farook, S., Hassan, M. K., & Lanis, R. 2011. Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114–141. http://doi.org/10.1108/17590811111170539
Gamerschlag, R., Möller, K., & Verbeeten, F. 2010. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2-3),233–262. http://doi.org/10.1007/s11846-010-0052-3
Ghozali, I. (2008). Persamaan Struktural: Konsep & Aplikasi dengan Program AMOS 16.0. Semarang: Banda Penerbit Universitas Diponegoro.
Golob, U., & Podnar, K. 2014. Critical points of CSR-related stakeholder dialogue in practice. Business Ethics, 23(3), 248–257. http://doi.org/10.1111/beer.12049
Golob, U., Podnar, K., Elving, W. J., Ellerup Nielsen, A., Thomsen, C., & Schultz, F. 2013. CSR communication: quo vadis ? Corporate Communications: An International Journal, 18(2), 176–192. http://doi.org/10.1108/13563281311319472
Hamidu, A. A., Md Haron, H., & Amran, A. 2015. Corporate Social Responsibility: A Review on Definitions, Core Characteristics and Theoretical Perspectives. Mediterranean Journal of Social Sciences, 6(4), 83–95. http://doi.org/10.5901/mjss.2015.v6n4p83
Haniffa, R., & Hudaib, M. 2007. Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. http://doi.org/10.1007/s10551-006-9272-5
Hassan, A., & Harahap, S. S. 2010. Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203–227. http://doi.org/10.1108/17538391011072417
Humber, J. M. 2002. Beyond stockholders and stakeholders : A plea for corporate moral autonomy. Journal of Business Ethics, 36(2).
Ismal, R., & Haryati, R. 2013. The optimal and decreasing growth rate of the Islamic banking industry. Qualitative Research in Financial Markets, 5(3), 229–243. http://doi.org/10.1108/QRFM-04-2011-0008
Jamali, D., & Karam, C. 2016. Corporate Social Responsibility in Developing Countries as an Emerging Field of Study. International Journal of Management Reviews, 00, 1–30. http://doi.org/10.1111/ijmr.12112
Lee, M.-D. P. (2011). Configuration of external influences: The combined effects of institutions and stakeholders on corporate social responsibility strategies. Journal of Business Ethics, 102(2), 281–298. http://doi.org/10.1007/s10551-011-0814-0
Lipunga, A. M. 2015. Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies. International Business Research, 8(2), 28–41. http://doi.org/10.5539/ibr.v8n2p28
Marais, M. 2012. CEO rhetorical strategies for corporate social responsibility (CSR). Society and Business Review, 7(3), 223–243. http://doi.org/10.1108/17465681211271314
Othman, S., Darus, F., & Arshad, R. 2011. The influence of coercive isomorphism on corporate social responsibility reporting and reputation. Social Responsibility Journal, 7(1), 119–135. http://doi.org/10.1108/17471111111114585
Otoritas Jasa Keuangan. 2015. Roadmap Perbankan Syariah Indonesia 2015-2019.
Vilar, V. H., & Simão, J. 2015. CSR disclosure on the web: major themes in the banking sector. International Journal of Social Economics, 42(3), 296–318.
Waymer, D., & Heath, R. L. 2014. Organisational legitimacy : The overlooked yet all-important foundation of OPR research. PRism, 11(2), 1–10.
Yusuf, M. Y., & Bahari, Z. 2011. Islamic corporate social responsibility in Islamic banking; towards poverty alleviation. In 8th International Conference on Islamic Economics and Finance Sustainable Growth and Inclusive Economic Development from an Islamic Perspective (pp. 1–29). Doha.