Larasati, Putri Alysa and Nuraya, Ahmad Setiawan CORPORATE SOCIAL RESPONSIBILITY (CSR) AND RETURN ON ASSETS (ROA) BANKING IN INDONESIA, MALAYSIA, THAILAND AND THE PHILIPPINES. The 10th International Conference of Regional Network on Poverty Eradication (10th RENPER) Proceeding. (Submitted)
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Abstract
Corporate Social Responsibility (CSR) is a corporate approach to integrating social and environmental issues into company activities and interactions with each of its stakeholders. The long-term financial well-being of a company is directly related to the influence of the company on its social and environmental actions. This study aims to examine the effect of CSR on the Return on Assets (ROA) of banks in Indonesia, Malaysia, Thailand and the Philippines, respectively. The study was conducted with a period of 5 years, from 2014-2019, where the time lag (t-1) was used in the data regression. The independent CSR variable is proxied by CSR disclosure as measured by the content analysis method which refers to GRI G4. meanwhile, the dependent variable is Return on Assets (ROA) computed by net income divided by total assets and uses four control variables, namely Firm Size, Capital Adequacy Ratio (CAR), Leverage, and Firm Age. The results showed that CSR had no significant effect on Return on Assets (ROA) of the banking sector in Indonesia, Malaysia, Thailand and the Philippines. In theory, CSR practices can provide long-term financial benefits by integrating CSR into corporate governance as a core business strategy. Evidence from this study can help managers and regulators understand business practices in these four countries.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Prodi S1 Manajemen |
| Depositing User: | Mr. Ahmad Setiawan Nuraya |
| Date Deposited: | 24 Aug 2023 08:31 |
| Last Modified: | 24 Aug 2023 08:31 |
| URI: | http://repository.ibs.ac.id/id/eprint/7166 |
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