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Corporate Social Responsibility dan Kinerja Keuangan Bank Umum Syariah

Author

Listed:
  • Prasojo, Prasojo

    (Universitas Islam Negeri Sunan Kalijaga Yogyakarta)

  • Hadinata, Sofyan

    (Universitas Islam Negeri Sunan Kalijaga Yogyakarta)

  • Shalihin, Muhammad Yusuf

    (Universitas Padjadjaran)

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.

Suggested Citation

  • Prasojo, Prasojo & Hadinata, Sofyan & Shalihin, Muhammad Yusuf, 2018. "Corporate Social Responsibility dan Kinerja Keuangan Bank Umum Syariah," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, vol. 2(2), pages 151-170, April.
    • Handle: RePEc:ris:ekbisj:1130
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    More about this item

    Keywords

    Corporate Social Responsibility (CSR); Return on Assets (ROA); Operational Efficiency Ratio(REO); Capital Adequacy Ratio (CAR); Financing to Deposit Ratio (FDR); Shariah Bank;
    All these keywords.

    JEL classification:

    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • P34 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Finance

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