Islamic banks in Indonesia show size and profit influence CSR disclosure.
The study looked at how Islamic banks in Indonesia disclose their corporate social responsibility (CSR) practices. They used the Shariah Enterprise Theory to see if factors like bank size, profitability, and shariah compliance affect CSR disclosure. The findings showed that some banks shared a lot of information about their CSR activities. Bank size and profitability were linked to CSR disclosure, but shariah compliance didn't seem to have an impact. This suggests that more research is needed to understand how Islamic banks approach CSR within the Shariah framework.