Dampak Penerapan Corporate Social Responsibility (CSR) dan Karakteristik Bank Pada Kinerja Perbankan

Shooma Fikri Albaasith, M. Cholid Mawardi, Dewi Diah Fakhriyyah

Abstract


The purpose of this research is to find out and analyze how the influence of Corporate Social Responsibility and bank performance affects the performance of banks listed on the Indonesia Stock Exchange and the Financial Services Authority. This research uses a quantitative approach. The research location was carried out on banking companies listed on the Indonesia Stock Exchange and the Financial Services Authority for the period 2019-2022 on the pages www.idx.go.id and https://www.ojk.go.id/en/Default.aspx. Sampling was done based on the purposive sampling method with predetermined criteria resulting in 52 samples. The results of the study state that Corporate Social Responsibility has a positive effect on the bank's financial performance, but does not affect the bank's non-financial performance. As for bank characteristics, it has a positive effect on the bank's financial and non-financial performance

Keywords: corporate social responsibility and bank characteristics


Full Text:

PDF

References


Agustin, Hamdi, Armis, dan Hasrizal Hasan. 2022. “Teori Manajemen Resiko Bank Syariah.” Jurnal Tabarru’: Islamic Banking and Finance 5 (2): 551–64. https://doi.org/10.25299/jtb.2022.vol5(2).11251.

Badjuri, Achmad, Jaeni Jaeni, dan Andi Kartika. 2021. “Peran Corporate Social Responsibility Sebagai Pemoderasi Dalam Memprediksi Profitabilitas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Di Indonesia: Kajian Teori Legitimasi.” Jurnal Bisnis dan Ekonomi 28 (1): 1–19. https://doi.org/10.35315/jbe.v28i1.8534.

Fahmi, Irham. 2021. Analisis Laporan Keuangan. Bandung: Alfabeta.137

Firmansyah, Amrie, Navelya Hadi, Sheila Sheila, dan Estralita Trisnawati. 2022. “Respon Pasar Atas Pengungkapan Keberlanjutan Pada Perusahaan Perbankan di Indonesia: Peran Ukuran Perusahaan.” Bina Ekonomi 25 (2): 190–204. https://doi.org/10.26593/be.v25i2.5339.97-111.

Hanafi, M. M., & Halim, A. (2016). Analisis Laporan Keuangan (Edisi Kelima). Yogyakarta: UPP STIM YKPN

Handajani, Lilik, Akram Akram, dan Ahmad Rifai. 2021. “Sustainable Banking and Bank Performance.” Jurnal Ilmiah Akuntansi Dan Bisnis 16 (1): 169. https://doi.org/10.24843/JIAB.2021.v16.i01.p12.

Parendra, Ariya, Amrie Firmansyah, dan Dani Kharismawan Prakosa. 2020. “Ukuran Perusahaan, Leverge, Risiko Saham di Perusahaan Perbankan” 9.

Sugiyono (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alphabet.

Wongso, Amanda. 2018. “Pengaruh Kebijakan Dividen, Struktur Kepemilikan, dan Kebijakan Hutang Terhadap Nilai Perusahaan Dalam Perspektif Teori Agensi dan Teori Signaling.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License