Pengaruh Corporate Social ResponsibilityDan Sustainability ReportTerhadap Kinerja Keuangan Perusahaan Perbankan

The purpose of this study is to see how corporate social responsibility (CSR) reports and sustainability reports

(SR) impact the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX)

during the period 2022

–

2023. The purpos

ive sampling method was used in this study, with a sample of 44

banking companies. The data analysis technique was carried out using multiple linear regression to test the

effect of the independent variables of Corporate Social Responsibility and Sustainab

ility Report on the

dependent variable of financial performance as measured by Return on Assets (ROA). According to the

results of the study, partially, Corporate Social Responsibility and Sustainability Report do not significantly

affect financial results

. However, the Corporate Social Responsibility and Sustainability reports show that

the company's financial performance is greatly influenced simultaneously. This finding indicates that the

combination of Corporate Social Responsibility and Sustainability

Report has the potential to affect the

financial performance of banking companies, although individually the effect is not significant. This study

supports the results of previous studies which state that Corporate Social Responsibility and Sustainability

Report do not always have a direct impact on financial performance, but are important in improving

corporate social responsibility and sustainability reporting

Unduhan