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Joanne Valesca Mangindaan
Program Studi Administrasi Bisnis, Universitas Sam Ratulangi

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Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan Bank BUMN Frinsi Theresia Monintja; Joula J. Rogahang; Joanne Valesca Mangindaan
Productivity Vol 6 No 3 (2025): September 2025
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/ejp.v6i3.61186

Abstract

This study aims to determine the influence of Corporate Social Responsibility (CSR) on the financial performance of state-owned bank companies from 2016-2023. In measuring CSR, this study uses a ratio measurement scale based on CSR costs or expenses, which is calculated by the formula of total CSR expenditure divided by total net profit. A company's financial performance is measured by the Return on Asset (ROA) ratio. Corporate Social Responsibility (CSR) is a corporate social responsibility that is realized through programs that aim to improve people's welfare. ROA shows the company's capacity to earn profits. The analysis used in this study is a simple linear regression analysis. The results of the study show that CSR has a significant negative effect on the financial performance of state-owned bank companies from 2016-2023.
Co-Authors Frinsi Theresia Monintja Joula J. Rogahang