PENGARUH KINERJA KEUANGAN TERHADAP CORPORAT SOCIAL RESPONSIBILITY (CSR) PADA BANK MANDIRI DI BURSA EFEK INDONESIA

Anisah Kartika Putri, Yosefin Loi

Abstract

This study aims to determine the effect of Return On Asset (ROA) and Return On
Equity (ROE) on CSR at Bank Mandri on the Indonesia Stock Exchange 2015-2019 period.
The population in this study is Bank Mandiri which is listed on the Indonesia Stock Exchange
for the period 2015-2019.
Data collection techniques use financial reports published on the official website of
the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is multiple
linear regression. The results of this study indicate that: Return On Asset (ROA) has no and
insignificant effect on CSR at Bank Mandri on the Indonesia Stock Exchange with a
regression coefficient of 2.125 <from t table 2,919 and a significance value of 0.087> 0.05,
while Return On Equity (ROE) has no and insignificant effect on CSR at Mandri Bank on the
Indonesia Stock Exchange with a regression coefficient of 1.826 <from t table 2,919 and a
significance value of 0.127> 0.05.
Then the results of the F test show that simultaneously there is a positive and
significant influence on the variables ROA and ROE have a positive and significant effect on
CSR at Mandri Bank on the Indonesia Stock Exchange and the value of F count = 7.286> F
table 4.46. Furthermore, the coefficient of determination (R2) in the adjusted R2 value is
0.642 (64.2%). So it can be said that 64.2% of the variation in the dependent variable,
namely ROA and ROE in this model, has a contribution to the CSR variable at Bank Mandri
on the Indonesia Stock Exchange. While the remaining 35.8% is influenced by other
variables outside the model.