PENGUNGKAPAN TANGGUNG JAWAB SOSIAL BANK UMUM DI INDONESIA

Authors

  • Hafid Raihan Maulana Program Studi Manajemen dan Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Yeni Oktaviani Program Studi Manajemen dan Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Irma Novida Program Studi Manajemen dan Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Aminudin Aminudin Program Studi Manajemen dan Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Husnayetti Husnayetti Program Studi Manajemen dan Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Adi Rizfalefriadi Program Studi Manajemen dan Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

DOI:

https://doi.org/10.31959/jm.v12i1.1189

Abstract

Corporate responsibility is not only to report the financial statements of each company annually but also for companies to address social responsibility and be able to contribute to the environment and the surrounding community. This study aims to determine the effect of Total Assets, Third Party Funds, and Equity on the Social Responsibility of Private Commercial Banks in Indonesia. The quantitative research design was used to analyze secondary data in the form of bank financial statements from 2016 to 2020. The research method uses panel data regression analysis. The results showed that the Total Assets partially had no significant effect on Social Responsibility with a t-count value of -1.547086 which was greater than t table 2.05553 with a significance value of 0.1245> 0.05. Third-Party Funds and Equity partially have a significant influence on Social Responsibility where the t-count value of Third-Party Funds is 2.903369 and the t-count Equity is 2.388913 greater than t table 2.05553 with a significance value of 0.006 and 0.004 <0.05. Simultaneously Total Assets, Third Party Funds, and Equity significantly influence Social Responsibility. It is proven that the calculated F value is 14,429 which is greater than the F table and the significance value of 0.00 is less than 0.05. Disclosure of corporate social responsibility is determined by the amount of Third Party Funds and the amount of company Equity

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Published

2023-03-01

Issue

Vol. 12 No. 1 (2023)

Section

Articles

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