THE INFLUENCE OF BANKING CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH FINANCIAL PERFORMANCE

Suryaningsum, Sri and Kusumawardhani, Indra and Andriani, Rizki and Effendi, Moch. Irhas and Gusaptono, R. Hendry (2014) THE INFLUENCE OF BANKING CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH FINANCIAL PERFORMANCE. Jurnal Keuangan dan Perbankan, 20 (3). pp. 468-478.

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Abstract

This study aims to determine the influence of corporate social responsibility (CSR) which had been focusing
proxy components to the environment, energy, health and safety, labor, product, public health and the financial
performance using the variable return on equity (ROE). The sample was taken by 10 banking companies which
listed on the Stock Exchange in the year 2007 to 2012 revealing the CSR in the annual report. The sampling
method technique used purposive sampling. The model used in this research is multiple linear regressions.
The results showing the influence of CSR simultaneously was measured by components of the environment,
energy, health and safety, labor, product, public health and the return on equity (ROE) relating to F counted as
equal to 6.522 with a significance level of 0.000 and the environment variable partially that did not affect the
ROE as a significance level of 0.881> 0.05, thus energy variables did not significantly ROE due to the
significance 0.980> 0.05. The other variables concerning to the health and safety of workers significant
influence with ROE due to the significance of 0.002 < 0.05. In addition, the other variables of labor has not
significant ROE due to the significance 0.683> 0.05, variable product does not influence significant the ROE
because of the significance 0.490> 0.05, variable community involvement did not influence significantly the
ROE is due to the significance 0.234> 0.05 and a common variable influence significantly the ROE for
significance 0.002 <0.05.

Keywords: Corporate Social Responsibility, Return on Equity, Environment, Energy, Health and Labor
Corporation, Employment, Products, Community Involvement, Public

Item Type: Article
Subjek: H Social Sciences > H Social Sciences (General)
Depositing User: Dr.SE.M.Si SRI SURYANINGSUM
Date Deposited: 18 Nov 2016 03:48
Last Modified: 18 Nov 2016 03:48
URI: http://eprints.upnyk.ac.id/id/eprint/8509

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