Pengaruh Penerapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perbankan Indonesia

Natalia, Grescela Nova (2010) Pengaruh Penerapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perbankan Indonesia. S1 thesis, STIE Indonesia Banking School.

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Abstract

!owadays, Corporate Social Responsibility (CSR) has drawn the international community’s attention (not only from developed countries but also from developing countries). This is showed by many attempts to implement a sustainable CSR concept at international level, with good responds from developing countries. This related with problems such as global warming, depletion of the ozone layer, and pollution that threaten the sustainability of society and environment and eventually danger the perpetuation of life of human being. Hence, it is appropriately for companies to have social responsibilities. But, unfortunately, to implement CSR in a company needs a high cost. This has become one of obstacles for a company management that has tendency only pay attention to their financial performance to adopt CSR in their business strategy The purpose of this research is to gather an empiric evidence of CSR influence in Indonesia BUM!’s bank 2001/2008’s at company financial performance which measured by Return On Equity (ROE). Data used is allocation of costs CSR at BUM!’s bank in Indonesia and calculation of ratio ROE for the period of year 2001 until 2008, what is got from financial statement of each bank. Analysis with simple regressions shows that CSR have a significant effect on ROE. Keywords: Corporate Social Responsibility, Return On Equity, BUM!’s bank in Indonesia.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	01 Nov 2020 05:40
Last Modified:	17 Jul 2024 07:39
URI:	http://repository.ibs.ac.id/id/eprint/1636

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