AkMen JURNAL ILMIAH
Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PT. BANK RAKYAT INDONESIA Tbk

Damirah Damirah (Institut Agama Islam Negeri Parepare)
Andi Tenri Uleng Akal (STIE Tri Dharma Nusantara Makassar)
Sri Wahyuni Nur (Institut Agama Islam Negeri Parepare)



Article Info

Publish Date
30 Aug 2023

Abstract

This study aims to determine the effect of Corporate Social Responsibility on Financial Performance at PT. Bank Rakyat Indonesia, Tbk which is listed on the Indonesia Stock Exchange. Financial performance in this study is measured using a financial ratio, namely the Return On Equity (ROE) ratio. This research is a quantitative research with descriptive method. The data source in this study is secondary data obtained from the company's financial statements from 2018 to 2022. The data collection technique is carried out using a documentation technique where the data obtained comes from the official website of the Indonesia Stock Exchange. The analytical method used in this research is simple linear regression analysis using SPSS 26 software. The hypothesis testing in this study uses the t-test and correlation coefficient test and coefficient of determination test (R2). The results showed that simple linear regression analysis showed that ROE = 3,384 - 0,019 + e, t- value is -0,095 and significance value of -0.930 > 0.05, it was concluded that Corporate Social Responsibility had a negative and not significant effect on the financial performance of PT. Bank Rakyat Indonesia, Tbk which is listed on the Indonesia Stock Exchange from 2018 to 2022 so the hypothesis is rejected. The correlation coefficient test results are 0.055, which means that the effect of Corporate Social Responsibility (CSR) on financial performance has a "very low" correlation. The test results for the coefficient of determination (R Square) are 0.003 which means that the Corporate Social Responsibility (CSR) variable has a 0.3% effect on financial performance variables and the remaining 99.7% is influenced by other variables that are not in this research variable. The results of this study can be used as reference material for further research by adding other variables that can be used in measuring and assessing the financial performance of banking companies.

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Journal Info

Abbrev

akmen

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...