PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY BERBASIS FILANTROPI ISLAM TERHADAP NILAI PERUSAHAAN UNTUK MENCAPAI SUSTAINABLE DEVELOPMENT GOALS (Studi Pada Bank Umum Syariah Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2015-2022)

M., Tiven Febyansyah (2024) PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY BERBASIS FILANTROPI ISLAM TERHADAP NILAI PERUSAHAAN UNTUK MENCAPAI SUSTAINABLE DEVELOPMENT GOALS (Studi Pada Bank Umum Syariah Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2015-2022). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Perbankan syariah di Indonesia berada pada tingkat pengungkapan yang lebih rendah dalam dimensi pasar dan komunitas, dimana selama lima tahun terakhir menyajikan tingkat pelaporan tanggungjawab sosial yang paling rendah dalam pengungkapan Islamic Corporate Social Responsibility (ICSR). Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh Islamic Corporate Social Responsibility (ICSR) terhadap nilai perusahaan pada bank umum syariah yang terdaftar di Jakarta Islamic Index (JII) Periode 2015-2022, dan untuk menganalisis Islamic Corporate Social Responsibility (ICSR) berbasis filantropi Islam terhadap nilai perusahaan untuk mencapai Sustainable Development Goals (SDGs) pada bank umum syariah yang terdaftar di Jakarta Islamic Index (JII) Periode 2015-2022. Penelitian ini termasuk penelitian lapangan (field research) dengan pendekatan kuantitatif. Sampel di dapatkan dari laporan tahunan bank umum syariah yang terdaftar di Jakarta Islamic Index (JII) Periode 2015-2022 sebanyak 4 bank sehingga sampel dalam penelitian ini adalah 32 sampel. Teknik pengumpulan data dengan angket. Teknik analisa data dengan menggunakan analisis regresi linear sederhana dan uji hipotesis dengan uji T, uji F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa Islamic Corporate Social Responsibility (ICSR) berpengaruh terhadap Nilai Perusahaan pada Bank Umum Syariah yang terdaftar di Jakarta Islamic Index (JII) Periode 2015-2022. Ini berarti semakin baik pelaporan Islamic Corporate Social Responsibility (ICSR), maka akan semakin meningkat pula nilai perusahaannya. Islamic Corporate Social Responsibility (ICSR) berbasis filantropi Islam terhadap nilai perusahaan dibuktikan dalam wujud pelaksanaan zakat, infak, sedekah, dan hadiah. Hal tersebut dapat mempengaruhi nilai perusahaan sehingga dapat mencapai Sustainable Development Goals (SDGs) pada bank umum syariah yang terdaftar di Jakarta Islamic Index (JII) Periode 2015-2022. Kata Kunci : Islamic Corporate Social Responsibility (ICSR), Filantropi Islam, Nilai Perusahaan, Sustainable Development Goals (SDGs). ABSTRACT Islamic banking in Indonesia is at a lower level of disclosure in the market and community dimensions, where over the last five years it has presented the lowest level of social responsibility reporting in Islamic Corporate Social Responsibility (ICSR) disclosure. The purpose of this research is to determine the influence of Islamic Corporate Social Responsibility (ICSR) on company value in sharia commercial banks listed on the Jakarta Islamic Index (JII) for the 2015-2022 period, and to analyze Islamic Corporate Social Responsibility (ICSR) based on Islamic philanthropy on company value to achieve Sustainable Development Goals (SDGs) in sharia commercial banks listed on the Jakarta Islamic Index (JII) for the 2015-2022 period. This research includes field research with a quantitative approach. The samples were obtained from the annual reports of sharia commercial banks listed on the Jakarta Islamic Index (JII) for the 2015-2022 period, totaling 4 banks so that the sample in this study was 32 samples. Data collection techniques using questionnaires. The data analysis technique uses simple linear regression analysis and hypothesis testing using the T test, F test, and coefficient of determination test. The research results show that Islamic Corporate Social Responsibility (ICSR) has an influence on the company value of Sharia Commercial Banks listed on the Jakarta Islamic Index (JII) for the 2015-2022 period. This means that the better the Islamic Corporate Social Responsibility (ICSR) reporting, the more the company value will increase. Islamic Corporate Social Responsibility (ICSR) based on Islamic philanthropy towards company value is proven in the form of implementation of zakat, infaq, alms and gifts. This can affect the value of the company so that it can achieve Sustainable Development Goals (SDGs) in Islamic commercial banks listed on the Jakarta Islamic Index (JII) for the 2015-2022. Keywords: Islamic Corporate Social Responsibility (ICSR); Islamic Philanthropy, Company Values, Sustainable Development Goals (SDGs).

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