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PENGARUH CSR TERHADAP KINERJA KEUANGAN PERBANKAN
This research is conducted in banking companies in Indonesia. The purpose of this research is to test the
influence of Corporate Social Responsibility to the financial performance on banking companies which are listed
in Indonesia Stock Exchange. The financial performance in this research is proxy by using ROA, ROE, and
CAR variables. The population is banking companies which are listed in Indonesia Stock Exchange in the years
of 2009-2012. The samples have been selected by using purposive sampling and regression analysis to test
hypothesis. The result of the research shows that the influence of CSR disclosure to the ROA is significant since
it is expanding, the disclosure of social responsibility which has been performed by banking companies can
increase the return on asset. The disclosure of CSR to the ROE and CAR do not have significant and positive
influence since the component which influence the ROE and CAR does not directly influence the capital of the
company.
Keywords: Corporate Social Responsibility, Return On Asset, Return On Equity, and Capital Adequacy
Ratio.
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