PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN DIVIDEND POLICY TERHADAP KINERJA PERBANKAN DI INDONESIA

Authors

  • Veronika Mutianingsih Universitas Trisakti
  • Bahtiar Usman Universitas Trisakti
  • Hartini Hartini Universitas Trisakti

DOI:

https://doi.org/10.37481/sjr.v7i4.952

Keywords:

Financial performance, CSR, Dividend Policy, GCG

Abstract

This research aims to examine the influence of corporate social responsibility, good corporate governance (institutional ownership and board size), and dividend policy on the financial performance of banking in Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. A sample of 44 was selected using purposive sampling. The analysis was conducted using E-Views, and the results indicate that corporate social responsibility, good corporate governance, and dividend policy simultaneously affect financial performance. CSR and GCG (institutional ownership and board size) do not significantly influence banking performance in Indonesia, while dividend policy has a significant negative effect on banking performance. This study provides insights for banks and investors to consider dividend policy in managing their businesses and making investment decisions.

References

Arif, F. A., & Wawo Andi. (2016). Pengaruh Ukuran Perusahaan Leverage dan Likuiditas terhadap CSR dengan Profitabilitas sebagai Variabel Moderasi. Jurnal ASSETS, Volume 6, Nomor 2, Desember 2016: 177-195

Antoni, S., & Pratami, Y. (2022). Pengaruh Profitabilitas, Ukuran Dewan Komisaris, Ukuran Perusahaan, Dan Kebijakan Deviden Terhadap Pengungkapan CSR. Seminar Inovasi Manajemen Bisnis dan Akuntansi (SIMBA) 4 Fakultas Ekonomi dan Bisnis Universitas PGRI Madiun September 2022. E-ISSN: 2686 - 1771

Barus, M. A, Sudjana, N., & Sulasmiyati, S. (2017). Penggunaan Rasio Keuangan untuk Mengukur Kinerja Keuangan Perusahaan (Studi pada PT. Astra Otoparts, Tbk dan PT. Goodyer Indonesia, Tbk yang Go Public di Bursa Efek Indonesia). Jurnal Administrasi Bisnis (JAB)|Vol. 44 No.1 Maret 2017

Chosiah, Choiri, Budi P., & Wita J. E. (2019). Dividend Policy, Investment Opportunity Set, Free Cash Flow, and Company Performance: Indonesian’s Agricultural Sector. Jurnal Keuangan dan Perbankan 23(3). doi:10.26905/jkdp.v23i3.2517.

Halim, B. A. (2021). Analisis pengaruh Corporate Social Responsibility terhadap Profitabilitas dengan Good Corporate Governance sebagai Variabel Intervening pada Anak Perusahaan PT Astra International Tbk yang terdaftar di BEI periode 2015-2016. http://eprints.kwikkiangie.ac.id/id/eprint/1154.

Hashem, M. A, Hossein, F., & Eisa, A. N. (2023). The Effect of It Governance on the Relationship Between Corporate Social Responsibility and Performance in Iraqi Banks. International Journal of Professional Business Review 8(5): e01599. doi:10.26668/businessreview/2023.v8i5.1599.

Hindasah, Lela, Edi S., & Lorenza, J. N. (2021). The Effect of Good Corporate Governance and Firm Size on Financial Performance. Advances in Economics, Business and Management Research, volume 176

Munandar, A., Juniati, D. P., & Setiawati, E. (2022). Pengaruh Kepemilikan Sekuritas Mayoritas Dan Strategi Terhadap Kinerja Keuangan. Jurnal Proaksi. Vol. 9 No. 4, Hal 346 – 361

Oh, Hyunmin, & Park, Sambock. (2021). Corporate Sustainable Management, Dividend Policy and Chaebol. Sustainability (Switzerland) 13(13). doi:10.3390/su13137495.

Panthi, Top Lal. (2023). Corporate Social Responsibility and Financial Performance in Commercial Banks of Nepal. Patan Prospective Journal 3(01): 181–92. doi:10.3126/ppj.v3i01.59042

Reza, M. F. (2019). Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Kinerja Keuangan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Ilmiah Mahasiswa FEB. Vol 7. No. 2

Saputra, V. E, (2022). Efek Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Melalui Mediasi Manajemen Laba. Jurnal MODUS Vol. 34 (1): 1-23.

Shinta, K., & Laksito, H. (2014). Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Arus Kas Operasi Terhadap Earnings Per Share. Diponegoro Journal Of Accounting 3: 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting.

Sofiana, Y., Agus S., Joko, S., & Arif, R. H. (2019). The Influence Of Managerial Ownership, Institutional Ownership, And Dividend Policy On The Financial Performance Of Construction And Building Companies Listed On The Indonesia Stock Exchange 2013-2017.” International Journal of Entrepreneurship and Business Development 3. www.cnbc.indonesia.com.

Suwarno, R. C., & Muthohar, A. M. (2018). Analisis Pengaruh NPF, FDR, BOPO, CAR, Dan GCG Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia Periode 2013-2017. Jurnal BISNIS, Vol 6, No.1, Juni 2018.

Wijaya J. Debby C. Kevin C. Mia P. Muhmuddin S. L., & Isna A. N. (2019). Pengaruh Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014. Jurnal Ekonomi & Ekonomi Syariah Vol 2 No 2, Juni 2019 E-ISSN : 2599-3410 | P-ISSN : 2614-3259

Wulandari, P. (2018). Pengaruh Likuiditas Aktivitas dan Pertumbuhan Penjualan terhadap Profitabilitas Pada Perusahaan Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017. Jurnal Ilmiah Methonomi Volume 4 Nomor 2 (2018)

Yilmaz, I. (2019). Board Members and Board Characteristics Effect on Bank Performance in Turkey. Ankara Üniversitesi SBF Dergisi 74(3): 931–60. doi:10.33630/ausbf.536415.

Zahir, M., & Soewarno, N. (2020). The Effect of Firm Sizes on Firm Performance: GCG Mechanism and CSR Disclosure as Intervening Variables in an Indonesian Study. International Journal of Innovation, Creativity and Change. www.ijicc.net

Downloads

Published

2024-10-01

How to Cite

Mutianingsih, V., Usman, B., & Hartini, H. (2024). PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN DIVIDEND POLICY TERHADAP KINERJA PERBANKAN DI INDONESIA. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 7(4), 1034-1044. https://doi.org/10.37481/sjr.v7i4.952