Analisis Profitabilitas Perbankan di Indonesia

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Published: Jan 31, 2025
DOI: https://doi.org/10.24912/jmk.v7i1.32990
Keywords:
kinerja lingkungan, corporate social responsibility, ownership structure, performa keuangan, environmental performance, financial performance
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Michael Yorish Anthony
Universitas Tarumanagara
Nuryasman MN
Universitas Tarumanagara

Abstract

Penelitian ini ditujukan dengan maksud menguji pengaruh kinerja lingkungan, corporate social responsibility (CSR), dan ownership structure terhadap performa keuangan perusahaan perbankan di Indonesia. Peneliti menggunakan 25 perusahaan perbankan dari periode 2018-2022 yang diseleksi menggunakan metode purposive sampling. Peneliti memilih untuk memakai data sekunder berupa laporan tahunan dan laporan keberlanjutan. Peneliti melakukan olah data dengan aplikasi Eviews 12. Hasil yang ditemukan setelah mengolah data menjelaskan bahwa CSR dapat berpengaruh secara positif dan signifikan pada performa keuangan perusahaan perbankan, sementara kinerja lingkungan dan ownership structure tidak menimbulkan efek yang signifikan terhadap performa keuangan perusahaan perbankan.
 

This study aims to examine the effect of environmental performance, corporate social responsibility (CSR), and ownership structure on the financial performance of banking companies in Indonesia. Researchers used 25 banking companies from the period 2018-2022 which were selected using purposive sampling method. Researchers chose to use secondary data in the form of annual reports and sustainability reports. The results found after processing the data explain that CSR can have a positive and significant effect on the financial performance of banking companies, while environmental performance and ownership structure do not have a significant effect on the financial performance of banking companies.

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Vol. 7 No. 1 (2025): Jurnal Manajerial dan Kewirausahaan
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Author Biographies

Michael Yorish Anthony, Universitas Tarumanagara

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta

Nuryasman MN, Universitas Tarumanagara

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta

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