Anthony, Michael Yorish
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Analisis Profitabilitas Perbankan di Indonesia Anthony, Michael Yorish; MN, Nuryasman
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 1 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v7i1.32990

Abstract

Penelitian ini ditujukan dengan maksud menguji pengaruh kinerja lingkungan, corporate social responsibility (CSR), dan ownership structure terhadap performa keuangan perusahaan perbankan di Indonesia. Peneliti menggunakan 25 perusahaan perbankan dari periode 2018-2022 yang diseleksi menggunakan metode purposive sampling. Peneliti memilih untuk memakai data sekunder berupa laporan tahunan dan laporan keberlanjutan. Peneliti melakukan olah data dengan aplikasi Eviews 12. Hasil yang ditemukan setelah mengolah data menjelaskan bahwa CSR dapat berpengaruh secara positif dan signifikan pada performa keuangan perusahaan perbankan, sementara kinerja lingkungan dan ownership structure tidak menimbulkan efek yang signifikan terhadap performa keuangan perusahaan perbankan. This study aims to examine the effect of environmental performance, corporate social responsibility (CSR), and ownership structure on the financial performance of banking companies in Indonesia. Researchers used 25 banking companies from the period 2018-2022 which were selected using purposive sampling method. Researchers chose to use secondary data in the form of annual reports and sustainability reports. The results found after processing the data explain that CSR can have a positive and significant effect on the financial performance of banking companies, while environmental performance and ownership structure do not have a significant effect on the financial performance of banking companies.