Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan Bank BUMN

Frinsi Theresia Monintja (Universitas Sam Ratulangi)
Joula J. Rogahang (Program Studi Administrasi Bisnis, Universitas Sam Ratulangi)
Joanne Valesca Mangindaan (Program Studi Administrasi Bisnis, Universitas Sam Ratulangi)

Productivity
Vol 6 No 3 (2025): September 2025

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.