Abstract

The measurements of CSR disclosure in Sharia perspective using the ISR index (Sharia Social Reporting) are listing the reported accounts of CSR activities in accordance with Sharia principles. This research aims to examine the relationship of Sharia Supervisory Board against disclosure of Corporate Social Responsibility with the financial performance as Mediating Variable. This research was conducted on Sharia banking registered in Sharia Banking Statistics of the financial services authority (OJK-RI) during 2010-2011. The sample of this study amounted to 6 pieces of Sharia banks which were selected through purposive sampling technique. Data analysis technique used in this study was the Structural Equation Modeling (SEM) with AMOS Version 16. The results showed that the Sharia supervisory board was associated positive against disclosure of CSR. However, based on the financial performance of variable role as a mediation variable, it is indicated that financial performance is not able to mediate the relationship between the DPS with CSR disclosure of sharia bank in Indonesia.

Keywords: Corporate Social Responsibility Disclosure, ISR Index, Sharia Supervisory Board, Intellectual Capital, Financial Performance