ANALISIS HUBUNGAN KINERJA KEUANGAN (ROA, NPF, FDR) TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA BANK UMUM SYARIAH DI INDONESIA

Hamdani Hamdani, Hannamara Furqan Nur, Suci Ramadani

Sari


Abstract: This study is about the relationship of financial performance that include of three indicators, there is ROA, NPF and FDR to Corporate Social Responsibility (CSR) in Sharia Commercial Banks in Indonesia. The purpose of this study is to look how the financial condition of a company can have an impact on the company's social activities, and look how much influence the three financial performance indicators have on CSR. This study uses secondary data with multiple regression analysis and uses the Ordinary Least Square (OLS) method, the data in this study are form financial reports and CSR activities of companys starting from 2012 to 2017, with samples taken are 6 banks out of a total of 13 Sharia Commercial Bank in Indonesia where the six banks have passed the criteria determined by the researcher. Data processed by SPSS version 18.0 and Microsoft Excel 2007. Tests in this study were carried out simultaneously (together) and partially (individually). The test results obtained are financial performance indicators (ROA, NPF, FDR) simultaneously have a significant effect on CSR. Then partially the ROA and NPF variables have no significant effect on CSR, while the FDR variable results are stated to have a significant effect on CSR. This study suggests that people can see the financial condition of a company by looking at its social activities, because both of these things are closely related. Companies with good financial conditions will enable the company to create a good social activities, and vice versa. And for companies in determining the CSR funds to be channeled, the level of ROA and NPF of the company is not the main determinant, meaning that there are other factors beside ROA and NPF variables that become the company's reference in determining the amount of CSR funds to be distributed.

Keywords: Corporate Social Responsibility (CSR), Financial Performance, Return on Asset (ROA), Non Performing Financing (NPF), Financing  to Deposit Ratio (FDR)


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Referensi


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DOI: http://dx.doi.org/10.30811/ekonis.v24i1.3247

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