PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN DENGAN SIZE DAN LEVERAGE RATIO SEBAGAI VARIABEL PEMODERASI

Elok Fitriya, Lilis Setyorini

Abstract


Abstract: Research on CSR on company performance has been carried out both in Indonesia and in other countries. Research that investigates the relationship between CSR and company performance covering financial performance and economic performance is done by Mahoney, et al (2003) who examined the relationship between social performance and corporate environment with financial performance (return on equity / ROE and return on assets / ROA) with debt assets ratio and assets control variables. Disclosure of environmental, social and economic performance in the annual report is to reflect the level of accountability, responsibility and corporate transparency to investors and other stakeholders. The disclosure aims to establish a good and effective communication relationship between the company and the public and other stakeholders about how the company has integrated CSR, namely: environmental and social in every aspect of its operations (Novita and Djakman, 2008). Research will be carried out in Islamic banking listed on the Indonesia Stock Exchange. Observations were made on the Islamic banking financial statements for the period 2015-2018. This research is expected to provide contributions in scientific research journal publications. In addition, it can provide benefits to help sharia banking managers in providing the right decisions. The research results show that Corporate Social Responsibility has no significant effect on the Company's Financial Performance. The company's size and leverage ratio also cannot moderate the relationship of the influence between Corporate Social Responsibility and the Company's Financial Performance.

Keywords    : CSR, Company Size, Leverage Ratio, Performance Finance


References


DAFTAR PUSTAKA

Ajilaksana, I. D. K. Y. (2011). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. skripsi. Universitas Diponegoro Semarang.

Andreas, H. H., Sucahyo, U. S., & Elisabeth, D. (2015). Corporate Social Responsibility dan Profitabilitas. Jurnal Manajemen, 15(1), 119–136.

Ardimas, W.,& Wardoyo. (2014). Pengaruh Kinerja Keuangan dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Bank Go Public Yang Terdaftar di BEI. Jurnal Manajemen Dan Bisnis, 18, 57–66.

Bhernadha, Y. A., Topowijono, & Azizah, D. F. (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Winner Of Sustainability Reporting Award ( Sra ) 2015 Yang Terdaftar Di Pt Bei Periode 2010-2014 ). Jurnal Administrasi Bisnis, 44(1).

Cahyono, B. (2011). Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Kepemilikan Asing Sebagai Variabel Moderating. Skripsi. Universitas Diponegoro Semarang.

Fadila, O. N., & Utiyati, S. (2016). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas dan Likuiditas Pada Perusahaan Tobacco Manufactures. Jurnal Ilmu Dan Riset Manajemen, 5, 1–16.

Gantino, R. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014. Jurnal Dinamika Akuntansi, (October).

Husnan, A. (2013). Pengaruh Corporate Social Responsibility (CSR Disclosure) Terhadap Kinerja Keuangan Perusahaan. skripsi. Universitas Diponegoro Semarang.

Jain, P., Vyas, V., & Chalasani, D. P. S. (2016). Corporate Social Responsibility and Financial Performance in SMEs : A Structural Equation Modelling Approach. Journal Global Business Review.

Karagiorgos, T. (2010). Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies. Journal European Reasearch Studies, XIII(4).

Mikołajek-Gocejna, M. (2016). The Relationship Between Corporate Social Responsibility And Corporate Financial Performance – Evidence From Empirical Studies. Comparative Economic Research, 19(4).

Safira, Z., & Riduwan, A. (2015). Pengaruh Corporate Social Responsibility dan Kinerja Keuangan Pada Harga saham. Jurnal Ilmu Dan Riset Akuntansi, 4(6).

Suciwati, D. P., Pradnyan, D. P. A., & Ardina, C. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan (Pada Perusahaan Sektor Pertambangan di BEI tahun 2010-2013). Jurnal Bisnis Dan Kewirausahaan, 12(2), 104–113.

Yaparto, M., K, D. F., & Eriandani, R. (2013). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2010-2011. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 2(1), 1–19.

Yudharma, A. S., Nugrahanti, Y. W., & Kristanto, A. B. (2016). Pengaruh Biaya Corporate Social Responsibility terhadap Kinerja Keuangan dan Nila Perusahaan. Jurnal Manajemen, 11(2), 171–190.

https://doi.org/10.17969/jdab.v3i2.5384




DOI: https://doi.org/10.32528/jiai.v4i1.2196

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 JIAI (Jurnal Ilmiah Akuntansi Indonesia)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

View My Stats
slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor