scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Mentiana Sibarani ◽  
Ivena Melinda
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Regression Testing ◽  
Annual Reports ◽  
Simple Linear Regression ◽  
Corporate Social

The purpose of this study was to determine the relationship between the disclosure of corporate social responsibility and financial performance in the banking sector in Indonesia. Samples from this study that reveals the company sustainability report and companies listed on the Indonesian Stock Exchange (BEI). Consisting of 11 companies during the period 2015-2017 and the research had a total of 33 samples. This study uses secondary data from annual reports and sustainability reports banking firm period 2015-2017. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility mempegaruhi not significantly affect the financial performance. The results showed the disclosure of corporate social responsibility do  not significantly affect the financial performance. This suggests that in addition to the disclosure of corporate social responsibility there are several things that affect financial performance. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility do not significantly affect the financial performance.

scholarly journals Corporate Social Responsibility and Financial Performance: Evidence from Pakistani Listed Banks

2020 ◽  
Vol 12 (10) ◽  
pp. 4080 ◽  
Author(s):  
Krisztina Szegedi ◽  
Yahya Khan ◽  
Csaba Lentner
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Financial Sector ◽  
Annual Reports ◽  
Return On Equity ◽  
Csr Disclosure ◽  
Corporate Social

This study intends to examine corporate social responsibility (CSR) in Pakistan’s banking sector, CSR disclosure practices and their impact on financial performance. For the study, relevant data was collected from the banks’ annual reports, financial websites, the State Bank of Pakistan (SBP) and the Pakistan Stock Exchange (PSE) from 2008 to 2018. The methods utilized in this research study were content analysis and panel data techniques. The results indicate an increase in overall CSR disclosure by all banks in the sample and the findings suggest the involvement of commercial banks in CSR activities, and its proper disclosure has helped to improve their accounting-based financial performance proxied by the return on equity (ROE) and return on assets (ROA). The research findings contribute to a better understanding of the CSR practices in the financial sector of an emerging country, which makes a dynamic effort to develop its financial culture and can encourage rapprochement with Pakistan’s financial sector.

scholarly journals The Impact of Financial Performance on Corporate Social Responsibility: An Empirical Analysis of Conventional and Islamic Banks of Pakistan

2018 ◽  
Vol 2 (2) ◽  
pp. 01-18
Author(s):  
Ummara Fatima ◽  
Uzma Bashir
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Annual Reports ◽  
Islamic Banks ◽  
Conventional Banks ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The study explores how financial performance (FP) affects the corporate social responsibility (CSR) of the banking sector of Pakistan. Further, it also elaborates the comparison between FP and CSR of Islamic and conventional banks of Pakistan. The study is based on the annual reports of banks listed at Pakistan Stock Exchange (PSE) for the years 2010-2016. The study used several panel data diagnostic tests and three regression models to check the relationship between FP and CSR of Islamic and conventional banks of Pakistan, while taking leverage and size as control variables. The results indicate that in case of conventional banks the relationship between ROE and CSR is negative. Here, the results are consistent with the agency theory which states that investment in CSR related activities is a waste of resources. While return on asset (ROA) is depicting negative and insignificant relationship with CSR, which depicts that FP does not have any impact on the investment in CSR initiatives. In the case of Islamic banks, the relationship between return on equity (ROE) and CSR is positive and significant. Here, the results support social contract and stakeholder theories. The research has important practical consequences that will help the banking industry managers to adopt optimal investment strategies about CSR related activities. The study provides guidelines to conventional banks to invest more in CSR in the same way Islamic banks are doing. The findings of the study lay some foundations upon which a more detailed analysis of CSR of banks could be based.

scholarly journals A survey of the extent of corporate social disclosure: the case of banking companies in India

2008 ◽  
Vol 5 (4) ◽  
pp. 452-458
Author(s):  
Mohammed Hossain ◽  
Mohmood Ahmed Momin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resource Development ◽  
Business Strategy ◽  
Banking Sector ◽  
Stock Exchange ◽  
Corporate Citizenship ◽  
Community Services ◽  
Annual Reports ◽  
Corporate Social

The study provides the level of corporate social responsibility disclosure of the Indian banking sector. Corporate citizenship is the business strategy that shapes the values underpinning a company’s mission and the choices made each day by its executives, managers and employees as they engage with society. The bank in the society plays not an important role in any country but also behave a good citizen. Within this framework we investigated 38 banks listed on the Mumbai Stock Exchange and considered only annual report for the year 2002-03. The result shows that Indian banks are disclosing considerable amount of social information in the annual reports. The study also reveals that almost 90per cent of sample banks disclose human resource development, staff training and social/community services information. The study at least has given a scenario of the position of corporate social responsibility in Indian and especially in banking sector which is practicing as a voluntarily and acted as corporate citizen. However, more in-depth study is needed to the financial sector in the developing countries in order to understand the status of the corporate social responsibility in the world as a whole

A Study on the Impact of Corporate Social Responsibility on Financial Performance of Companies in India

2020 ◽  
Vol 16 (3) ◽  
pp. 229-237
Author(s):  
Ramandeep Kaur ◽  
Trupti Dave
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Socially Responsible ◽  
Corporate Social ◽  
The Impact ◽  
Business Philosophy

The main aim of this study is to investigate the impact of corporate social responsibility (CSR) on the financial performance of selected companies listed in the BSE, formerly known as the Bombay Stock Exchange in India. This study is purely based upon the secondary data collected from companies’ annual reports and sustainability reports for last three years ranging from 2016–2017 to 2018–2019. The results indicate that the involvement in socially responsible initiatives has a significantly positive effect on the financial performance of the firms. These findings provide insights to the management to assimilate firm’s CSR initiatives with its strategic business policies and, thus, to renovate the business philosophy from a traditional profit-oriented approach to a socially responsible approach.

scholarly journals Pengaruh Manajemen Risiko dan Corporate Social Responsibility (CSR) terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

2020 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Agung Saputra ◽  
Asep Rokhyadi Permana Saputra
Keyword(s):  
Risk Management ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Linear Regression ◽  
Social Responsibility ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Corporate Social

This study aims to determine the effect of risk management and corporate social responsibility (CSR) on profitability of banking companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The population in this study is the banking sector companies in 2014-2018 which are listed on the IDX. Sampling using a purposive sampling technique obtained a sample of 28 banking companies. The data analysis technique uses multiple linear regression. The results showed that: (1) risk management which is proxied by credit risk (NPL) has a negative and significant effect on profitability, (2) corporate social responsibility has a positive and significant effect on profitability, and (3) risk management and corporate social responsibility have a simultaneous and significant effect on profitability

scholarly journals Corporate Social Responsibility and Financial Performance of Deposit Money Banks: A new Evidence from Nigeria

2020 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Oluyinka Isaiah Ogungbade
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Annual Reports ◽  
Development Education ◽  
Bottom Line ◽  
Corporate Social ◽  
New Evidence

The primary purpose of every business firm is to make a profit which is the economic performance in the Triple Bottom Line. However, a social and environmental performance which is Corporate Social Responsibility (CSR) has been argued to be very crucial for firms' sustainability. This argument has drawn the attention of researchers across the globe to various empirical studies which have produced confounding results. This study provides new evidence from Nigeria by disaggregating CSR into Community Development, Education and Health, and finding their effect on performance which is proxied by Return on Assets. The data were extracted from the audited annual reports of 12 Deposit Money Banks listed on Nigeria Stock Exchange for ten years, 2009-2008. The study found out that CSR on Community Developments has a positive and significant effect on financial performance. On the contrary, the study reveals that CSR on Education has an insignificant positive effect on financial performance, and CSR on Health has a negligible negative effect. The study recommends that management of Deposit money banks in Nigeria should not blindly engage in CSR activities, but should selectively select the CSR activities that can take care of all the stakeholders’ interest. 

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL, KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP KINERJA KEUANGAN

2019 ◽  
Vol 2 (2) ◽  
pp. 29
Author(s):  
ANNI RIZQAYANTINI NOVITA
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Corporate Social

This study aims to determine the effect of corporate social responsibility, intellectual capital, managerial ownership, and firm size on the financial performance of companies. Object of research is the consumer goods sub-sectors of manufacturing company listed on the Indonesian Stock Exchange in the year 2010 to 2013. Samples used in this study were 29 companies and the techniques used are saturated samples. The method used is quantitative. The data source used in this research is secondary data in the form of annual reports obtained from the Indonesia Stock Exchange (IDX).  Results of this study indicate that CSR, managerial ownership and firm size has no effect on financial performance, while the effect of intellectual capital on financial performance.

scholarly journals The Effect of Environmental Performance, Corporate Social Responsibility Disclosure, and Independent Commissioners on Financial Performance

2019 ◽  
Vol 5 (2) ◽  
pp. 183
Author(s):  
Pryobudi Purbosanjoyo ◽  
Anindita Pratiantrie ◽  
Tashia Egidia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<p>The objective of this research was to examine the effect of environmental performance, CSR disclosure, and size of Independent Commissioners towards financial performance. The population of this research comprises companies registered as Manufacturing Consumer Goods listed at Indonesia Stock Exchange. Purposive sampling is used to determine the sample with an observation period 2015-2017. This study uses secondary data derived from annual reports and financial statements. Data analysis using a Multiple Linear Regression Analysis. Research results show environmental performance, corporate social responsibility disclosure, and size of independent commissioners together had a relationship to all financial performance measurement namely Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). CSR disclosure partially has a positive effect to financial performance, whereas environmental performance and size of independent commissioners have no effect to financial performance.</p>

scholarly journals EXPLORING THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE (EMPIRICAL EVIDENCE FROM BANKING SECTOR COMPANIES PERIOD 2015-2019)

2021 ◽  
Vol 7 (1) ◽  
pp. 01-11
Author(s):  
Bambang Subiyanto ◽  
Dipa Teruna Awaludin ◽  
Ramang H. Demolingo ◽  
Risca Ifani ◽  
Kadek Wiweka
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Banking Sector ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Corporate Social

Purpose of the Study: This study aims to analyze the effect of independent variables such as corporate social responsibility, leverage, and intellectual capital on dependent variables such as financial performance in banking sector companies indexed on the Indonesia Stock Exchange in 2015-2019. Methodology: This review is adopted the descriptive statistics approach. While the hypothesis test using multiple linear regression analysis and simultaneous significance analysis. Secondary data collected through the purposive sampling method consisted of 85 samples from 17 companies. Main Findings: The results indicate that CSR has a positive effect on FP. While LEV and IC have no effect on FP. Debt withdrawal will not have an impact on the company's sustainability in increasing profits. In addition, the company also has a concern for the disclosure of CSR activities through the GRI, which can increase the company's profit. Implication/Applications: The results of this study can be used for financial practitioners, especially in the banking industry, to determine the effect of corporate social responsibility, leverage, and intellectual capital on financial performance. Therefore, banking companies can make decisions based on the priority scale on the most influential variables. In addition, this research can also be a reference for academics and researchers who are interested in the issue of financial performance. The originality of the study: The results of this study are the latest studies that systematically and comprehensively discuss the financial performance of the banking sector based on several important factors.

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