Corporate Social Responsibility dan Kinerja Keuangan Bank Umum Syariah

Prasojo Prasojo (), Sofyan Hadinata () and Muhammad Yusuf Shalihin ()
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Prasojo Prasojo: Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Sofyan Hadinata: Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Muhammad Yusuf Shalihin: Universitas Padjadjaran

EkBis: Jurnal Ekonomi dan Bisnis, 2018, vol. 2, issue 2, 151-170

Abstract: This study aims to examine the effect of Corporate Social Responsibility (CSR) onfinancial performance as measured by Return on Assets (ROA), Operational Efficiency Ratio (REO), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR) and using Control variables are total assets and total operating income. The population in this study is Islamic banks that issue annual reports consistently in the period 2010-2015. As for the sample that is Islamic banks in Indonesia. Samples were selected using purposive sampling criteria. Samples collected in this study were nine shariahbanks that have been registered at Bank Indonesia. The results of this study indicate that CSR has a positive effect on financial performance that is proxied on ROA, CAR and FDR, but CSR does not affect the financial performance proxied by REO.

Keywords: Corporate Social Responsibility (CSR); Return on Assets (ROA); Operational Efficiency Ratio(REO); Capital Adequacy Ratio (CAR); Financing to Deposit Ratio (FDR); Shariah Bank (search for similar items in EconPapers)
JEL-codes: G11 G21 P34 (search for similar items in EconPapers)
Date: 2018
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