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
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