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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Marcellina, Lola Via
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Economics, Econometrics & Finance

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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON BANK PROFITABILITY Erdiana, Della; Marcellina, Lola Via; Hwihanus, Hwihanus
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 7 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i7.1991

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on bank profitability in countries such as Nigeria, Vietnam, Indonesia, Pakistan and Kenya. The concept of CSR has evolved from mere corporate philanthropy to an integral part of modern business. Research shows that CSR implementation can add value to the banking sector, such as economic efficiency and increased brand recognition. While some studies show a positive relationship between CSR and bank profitability, there are also findings of negative impacts on some variables such as Net Interest Margin. Recommendations from this study include developing strategies to improve financial performance, increasing CSR investment and disclosure, and the need for clear regulations to govern CSR spending. Further research is needed to analyze the relationship between CSR and firm performance in other economic sectors. This study uses the Literature Review method to analyze the relationship between CSR and bank profitability, focusing on CSR activity disclosure and bank financial performance in Nigeria. The results show that CSR activity disclosure has a positive impact on bank profitability in Nigeria, and recommends increased investment and CSR disclosure as a measure to improve bank financial performance.
PENGARUH FUNDAMENTAL MAKRO DAN STRUKTUR MODAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS LQ-45 BURSA EFEK INDONESIA Dinda, Bahiira Albasitha Permata; Putri, Pradita Andina Kurnia; Marcellina, Lola Via; Olivianti, Risca; Suparta, I Made
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.559

Abstract

The purpose of this study was to determine the magnitude of the influence caused by macro fundamentals and capital structure using earnings management as an intervening variable on the financial performance of manufacturing companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX). The research uses descriptive quantitative with secondary data in the form of annual financial reports from manufacturing companies collected through documentation techniques. This study used purposive sampling technique as the sampling technique, so that there were 13 companies that became the research sample. The data was processed with the Smart-PLS program application. The results found strong evidence between macro fundamentals and financial performance, as well as macro fundamentals and earnings management with a significant positive effect. However, macro fundamentals and capital structure have no significant influence. Capital structure and financial performance have a significant positive effect, but a significant negative effect on earnings management. Earnings management as an intervening variable and financial performance are found to have a significant negative effect. The implication of the study is the importance of paying attention to factors related to improving financial performance.Tujuan penelitian ini adalah untuk mengetahui besarnya pengaruh yang ditimbulkan dari fundamental makro dan struktur modal dengan menggunakan manajemen laba sebagai variabel intervening terhadap kinerja keuangan perusahaan manufaktur yang terdaftar dalam indeks LQ-45 di Bursa Efek Indonesia (BEI). Penelitian menggunakan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan tahunan dari perusahaan manufaktur yang dikumpulkan melalui teknik dokumentasi. Penelitian ini menggunakan teknik purposive sampling dengan 13 perusahaan yang menjadi sampel penelitian. Data diolah dengan aplikasi Smart-PLS. Hasilnya ditemukan bukti kuat antara fundamental makro dan kinerja keuangan, serta fundamental makro dan manajemen laba dengan pengaruh positif signifikan. Namun, fundamental makro dan struktur modal tidak memiliki pengaruh signifikan terhadap struktur modal. Struktur modal dan kinerja keuangan terdapat pengaruh positif signifikan, tetapi berpengaruh negatif signifikan terhadap manajemen laba. Manajemen laba sebagai variable intervening dan kinerja keuangan ditemukan memiliki pengaruh negatif signifikan. Implikasi penelitian adalah pentingnya memperhatikan faktor - faktor yang berkaitan untuk meningkatkan kinerja keuangan.
Co-Authors - Hwihanus Dinda, Bahiira Albasitha Permata Erdiana, Della I Made Suparta Olivianti, Risca Putri, Pradita Andina Kurnia