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All Journal Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah
Pinky Fitrimarsya
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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CORPORATE SOCIAL RESPONSIBILITY MODERATION IN BANKING SECTOR: PROFITABILITY AND CREDIT RISK EFFECTS ON FIRM VALUE Pinky Fitrimarsya; Litdia Litdia
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.14081

Abstract

This study aims to analyze the influence of profitability and credit risk on the value of banking firms and examine the role of Corporate Social Responsibility (CSR) as a moderating variable in strengthening or weakening this relationship. This study uses a quantitative approach with a purposive sampling technique. The data used are secondary data obtained from annual financial reports and sustainability reports of 15 banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 75 research observations. Each variable is measured using the formula Return on Assets (ROA), Non-Performing Loan (NPL), Price to Book Value (PBV), and Corporate Social Responsibility Index (CSRI). The analytical method used is Moderated Regression Analysis (MRA) with the help of EViews 10 software. CSR was chosen as a moderating variable in the banking sector because it has a more comprehensive scope, banks manage public funds on a large scale, so the implementation of social responsibility is required to meet the principles of ethics, transparency, and sustainability.
Co-Authors Litdia Litdia