Bank umum syariah diambil menjadi sampel dalam penelitian ini, karena mempunyai fungsi tambahan yang tidak dimiliki oleh bank umum konvensional, yaitu fungsi sosial. Kinerja sosial dari masing-masing pemangku kepentingan diukur dengan menggunakan rasio keuangan. Analisis data menggunakan regresi data panel pada 8 bank umum syariah menunjukkan adanya pengaruh yang signifikan antara penerapan tanggung jawab sosial dengan nilai tambah. Kinerja sosial terhadap pemegang saham yang diproksikan dengan variabel keuntungan berkontribusi besar dalam peningkatan nilai yang didapatkan bank umum syariah.
The reason sharia bank become the research object was because they have social function as one of bank’s main functions. This social function is not owned by conventional bank and can become competitive advantage of sharia bank. Social function is the embodiment of Islamic value and in the same time is the implementation of corporate social responsibilities. Sharia bank’s social performance was measured by financial ratio which reflect bank’s concern to each of stakeholders. Using panel data regression to 8 sharia banks for 5 years (2011 – 2015), the result show that there is significant impact between the implementation of corporate social responsibilities and value added. The large contribution in improving bank’s value is come from shareholders variable which represented by profit before tax."
