Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan
Abstract
A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management.
Keywords: CSR Disclosure; ROA; ROE.
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References
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Sari, W. A., Handayani, S. R., & Nuzula, N. F. (2016). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Dan Nilai Perusahaan ( Studi Komparatif pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2012-2015 ). Jurnal Administrasi Bisnis (JAB).
Sihotang, E., Raya, U. P., Wibowo, A. S., Raya, U. P., Angela, L. M., & Raya, U. P. (2018). Analisis Prngaruh Kinerja Keuanganterhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibilty ( Csr ) Sebagai Variabel Moderating. ResearchGate, September. https://doi.org/10.13140/RG.2.2.18029.84969.
Suciwati, D., Pradnyan, D., & 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.
Sudaryanti, D., & Riana, Y. (2017). Pengaruh Pengungkapan CSR terhadap Kinerja Keuangan Perusahaan. Jurnal MIPA, 2(1), 19–31. https://doi.org/10.35799/jm.2.2.2013.3623.
Yusoff, W. F. W., & Adamu, M. S. (2016) The Relationship Between Corporate Social Responsibility And Financial Performance: Evidence from Malaysia. In International Business Management, 10 (4), pp. 345–351. https://doi.org/10.3923/ibm.2016.345.351.
Alemu Kesto , Dakito. (2017). The Impact of Corporate Social Responsibility Practices On Financial Performance Of Banking Sector In Ethiopia. Global Journal Of Management And Business Research, 17(1).
Amran, A., Fauzi, H., Purwanto, Y., Darus, F., Yusoff, H., Zain, M. M., Naim, D. M. A., & Nejati, M. (2017). Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2015-0016.
Ashraf, M., Khan, B., & Tariq, R. (2017). Corporate Social Responsibility Impact on Financial Performance of Bankâ™s: Evidence from Asian Countries. International Journal of Academic Research in Business and Social Sciences, 7(4), 618–632. https://doi.org/10.6007/ijarbss/v7-i4/2837.
Asmeri, R,., Alvionita, T., & Gunardi, A. (2017). CSR Disclosure In The Mining Industry: Empirical Evidence From Listed Mining Firms In Indonesia. Indonesian Journal of Sustainability Accounting and Management, 1(1), pp.16. https://doi.org/10.28992/ijsam.v1i1.23.
Bagh, T., Khan, M. A., Azad, T., & Atif Khan, M. (2017). The Corporate Social sponsibility and Firms’ Financial Performance: Evidence from Financial Sector of Pakistan. International Journal of Economics and Financial Issues, 7(2), pp.301–308. http:www.econjournals.com
Chan, T. J., & Mohd Hasan, N. A. (2016). Determinants Of Corporate Social Responsibility (CSR) And Intrinsic Job Motivation: A Case Of Malaysian Banking Company. Malaysian Journal of Social Sciences and Humanities (MJSSH), 1(3), pp.66–82. https://msocialsciences.com/index.php/mjssh/article/view/18
Damanik, B. A., & Yadnyana, I. K. (2017). Pengaruh Kinerja Lingkungan Pada Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Intervening. E-Jurnal Akuntansi Universitas Udayana, 20(1), hal.645–673.
Hirigoyen, G., & Poulain, T. (2015). Relationship Between Corporate Social Responsibility And Financial Performance: What Is The Causality? Journal of Business and Management, 4(1), pp.18–43. https://doi.org/10.12735/jbm.v4i1p18.
Jie, C.T., Hasan, N.A.M. (2016), Determinants of Corporate Social Responsibility (CSR) And Intrinsic Job Motivation: A Case Of Malaysian Banking Company. Malaysian Journal of Social Sciences and Humanities, 1(2), 25-35.
Kiran, S., kakakhel, S.J., & Shaheen, F. (2015). Corporate Social Responsibility and Firm Profitability: A Case Of Oil and Gas Sector Of Pakistan. City University Research Journal, 5(1), pp.110-119.
Luthan, E.-, Rizki, S. A., & Edmawati, S. D. (2017). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Keuangan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(2), 204. https://doi.org/10.24034/j25485024.y2017.v1.i2.2754.
Matuszak, Ł., & Różańska, E. (2017). An Examination Of The Relationship Between CSR Disclosure And Financial Performance: The Case Of Polish Banks. Journal of Accounting and Management Information Systems, 16(4), pp. 522–533. https://doi.org/10.24818/jamis.2017.04005.
Maqbool, S., & Zameer, M. N. (2018). Corporate Social Responsibility and Financial Performance: An Empirical Analysis Of Indian Banks. Future Business Journal, 4(1), 84–93. https://doi.org/10.1016/j.fbj.2017.12.002
Ngoc, N. B. (2018). The Effect of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from Credit Institutions in Vietnam. Journal Of Asian Social Science, 14(4), pp.109. https://doi.org/10.5539/ass.v14n4p109.
Platnova, E., Asutay, M., Dixon, R., &Mohammad, S. (2018). The Impact Of Corporate Social Responsibility Disclosure on Financial Performance : Evidence from the GCC Islamic Banking Sector. Journal of Bussiness Ethics, 151(2), pp. 451–471. https://doi.org/10.1007/s10551-016-3229-0.
Pratiwi, M. (2015). Penilaian Kinerja Keuangan Perusahaan Dengan Analisis Rasio Keuangan Dan Metode Economic Value Added (EVA) (Studi pada PT. Berlina, Tbk dan Anak Perusahaan yang Terdaftar di Bursa Efek
Indonesia Periode 2010-2012). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, vol.9(2).
Putra, A. G. T. D., & Wirakusuma, M. G. (2017). Pengaruh Corporate Social Responsibility Disclosure Terhadap Harga Saham. E-Jurnal Akuntansi Universitas Udayana, 19, 1719–1746. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22432
Putri, P. C. T., & Wirajaya, I. G. A. (2019). Implementasi CSR dan Dampaknya Terhadap Kinerja Keuangan. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v28.i01.p16.
Sabatini, K., & Sudana, I. P. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1). hal.59-69. https://doi.org/10.24843/jiab.2019.v14.i01.p06.
Sari, W. A., Handayani, S. R., & Nuzula, N. F. (2016). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Dan Nilai Perusahaan ( Studi Komparatif pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2012-2015 ). Jurnal Administrasi Bisnis (JAB).
Sihotang, E., Raya, U. P., Wibowo, A. S., Raya, U. P., Angela, L. M., & Raya, U. P. (2018). Analisis Prngaruh Kinerja Keuanganterhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibilty ( Csr ) Sebagai Variabel Moderating. ResearchGate, September. https://doi.org/10.13140/RG.2.2.18029.84969.
Suciwati, D., Pradnyan, D., & 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.
Sudaryanti, D., & Riana, Y. (2017). Pengaruh Pengungkapan CSR terhadap Kinerja Keuangan Perusahaan. Jurnal MIPA, 2(1), 19–31. https://doi.org/10.35799/jm.2.2.2013.3623.
Yusoff, W. F. W., & Adamu, M. S. (2016) The Relationship Between Corporate Social Responsibility And Financial Performance: Evidence from Malaysia. In International Business Management, 10 (4), pp. 345–351. https://doi.org/10.3923/ibm.2016.345.351.
Published
2021-07-25
How to Cite
WIDYASARI, Ni Made; YADNYANA, Ketut.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1655-1666, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69148>. Date accessed: 03 dec. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p04.
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