PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN BANK ISLAM DI ASIA

SAVIRA, ZAHRA AULIA and Meutia, Inten and Sari, Rela (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN BANK ISLAM DI ASIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji apakah CSR yang dilakukan oleh Bank Islam di Asia dapat berpengaruh terhadap kinerja keuangan Bank Islam tersebut. Data yang digunakan adalah data sekunder yaitu laporan keuangan yang dipublikasikan di website masing-masing bank. Variabel Independen dalam penelitian ini adalah CSR. Sedangkan Kinerja keuangan sebagai variabel dependen yang diproksikan dengan Return On Asset (ROA) dan Return On Equity (ROE). Penelitian ini menggunakan Index Sharia Enterprise Theory (SET) sebagai alat ukur pengungkapan CSR. Metode penentuan sampel yang digunakan dalam penelitian ini yaitu metode purposive sampling dan terdapat 42 objek penelitian. Teknik analisi data yang digunakan untuk menguji hipotesis yaitu metode analisis regresi linier sederhana. Hasil dari penelitian mengungkapkan bahwa tidak ada pengaruh positif pengungkapann CSR yang dilakukan oleh Bank Islam di Asia terhadap Kinerja Keuangan yang diproksikan dengan ROA dan ROE bank tersebut, kedua hipotesis ditolak.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Corporate Social Responsibility, Bank Islam Asia, Kinerja Keuangan, Return On Asset, Return On Equity
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
H Social Sciences > HG Finance > HG1660 Bank accounts. Bank deposits. Deposit banking
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 4441 not found.
Date Deposited: 28 Jan 2020 04:46
Last Modified: 28 Jan 2020 04:46
URI: http://repository.unsri.ac.id/id/eprint/25787

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