Bestari Dwi Handayani_Abstract_1622012

CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PERBANKAN DI INDONESIA
 
 
Bestari Dwi Handayani
Jurusan akuntansi Universitas Negeri Semarang
Gedung C6 Lt 3 Kampus Sekaran, Gunungpati, Semarang, 50229.

Korespondensi dengan Penulis:
Bestari Dwi Handayani: Telp. +62 24 850 8015
E-mail: ita_azzuri@yahoo.com
 

 

Abstract

The focus of this research was on corporate banking sector. Based on the background, the problem in this study was the influence of CSR parameters (community, employment, product and consumer, and environment) toward return on assets as the proxy of banking performance. This study used multiple regression analysis to determine the influence of CSR parameters (community, employment, product and consumer, and environment) toward the Return on Assets in the banking sector companies listed in Indonesia Stock Exchange. The results showed CSR community and CSR employment had positive and significant impact toward ROA, while CSR environment had negative impact and it was not significant to ROA.  This study could not explain the influence of CSR and Consumer Product toward ROA.

 

Key words: Corporate Social Responsibility (CSR), corporate banking performance, ROA

<Full Text>

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s