ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA


Pengarang

M. Furqan Aulia - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0901103010164

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Penerbit

Banda Aceh : Fakultas Ekonomi., 2014

Bahasa

Indonesia

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The purpose of this research is to examine the relation between CSR (Corporate Social Responsibility) and CFP (Corporate Financial Performance) on Islamic Banking in Indonesia period 2011-2013. The type of data used is secondary data. The sample in this study is Sharia Commersil Bank which registered in Central Bank of Indonesia. The sample was selected using purposive sampling method with total 27 sample from nine bank being sampled. The analysis technique used is non parametric statistical with spearman correlation using SPSS 21.
This study uses variable that is measured using the CSR with ISR (Islamic Social Reporting) Index check list and CFP variables measured by using proxy ROA (Return on Assets), ROE (Return on Equity), CAR (Capital Adequacy Ratio), NPM (Net profit Margin), and FDR (Financing to Deposit Ratio). The results of this study indicate that there is a relationship between corporate social responsibility and corporate financial performance. In this test found that CSR is positively related to ROE and CSR has a negative relationship to the NPM.

Keywords: Corporate Social Responsibility, Corporate Financial Performance, Return on Asset, Return on Equity, Capital Adequacy Ratio, Net Profit Margin, and Financing to Deposit Ratio.

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