Pengaruh Program Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Pada Bank di Kota Surakarta

Galuh Nastiti Anindita

Jurnal Akuntansi dan Bisnis
Vol 14, No 2 (2014)

Purpose – The purpose of this study is to investigate the effect of perception on CSR reputation, perception of CSR initiative, dan customer CSR orientation to the bank financial performance (ROA) in Surakarta. Design and methodology - In this research, there are three independent variable (perception on CSR reputation, perception of CSR initiative, dan customer CSR orientation), and one dependent variable (ROA). The research data are obtained from 105 bank customer in three public bank in Surakarta. Data collection preceded by pilot test on 10 respondent from every bank. Hypothesis testing conducted by multiple regression analysis. The data used in this research meet all data quality testing and classical assumptions testing. Result and findings - This researh show that perception on CSR reputation, perception of CSR initiative, dan customer CSR orientation are had no significant impact to bank’s ROA. Suggestion for further research - It's suggested to add another variable such as company size, and investation category as a control variable. Further researh can also add mediating variable or intervening variable like company image, and companies CSR motivation.