The Influence Of Corporate Social Responsibility (CSR) On Profitability With Company Size As A Control Variable (Study On Banking Sector Companies On The IDX 2019-2023)
DOI:
https://doi.org/10.33751/jhss.v10i1.13Keywords:
CSR, banking sector, profitability, firm size, ROAAbstract
An analysis of the influence of Corporate Social Responsibility (CSR) on profitability was conducted on the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative method with descriptive statistics was employed to process data from 19 banking institutions that met the sampling criteria. The level of CSR disclosure was used as an indicator of social responsibility, while profitability was measured using relevant financial ratios. The results indicate that CSR has no significant effect on the profitability of the banking sector throughout the observation period. These findings suggest that CSR activities within the banking industry contribute more to non-financial aspects, whereas their direct impact on financial performance remains unobservedReferences
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