Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi
Almaraja Ihuton Limbong
Portman College
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Social Responsibility, Good Corporate Governance, and Banking Financial Performance : Empirical Evidence from Panel Data Analysis of Banks in Indonesia: Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Keuangan Perbankan : Bukti Empiris dari Analisis Data Panel Bank di Indonesia Almaraja Ihuton Limbong
Jurnal Bisnis dan Ekonomi Vol 4 No 3 (2026): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v4i3.267

Abstract

Objective : CSR was measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on the Global Reporting Initiative (GRI Standards), while GCG was proxied by board of commissioners size and audit committee size. Financial performance was measured using Return on Assets (ROA). Methodology : This study employed a quantitative research approach with a sample of 11 banking companies selected through purposive sampling, resulting in 55 firm-year observations. The data were analyzed using panel data regression, with the Common Effect Model (CEM) identified as the most appropriate model based on the model selection tests. Research Results :  The findings indicate that CSRDI and audit committee size have a positive and statistically significant effect on ROA, whereas board of commissioners size has no significant effect. Furthermore, CSRDI, board of commissioners size, and audit committee size jointly have a significant effect on ROA. These findings underscore the importance of CSR disclosure and the effectiveness of the audit committee in enhancing the financial performance of banking companies.
Co-Authors