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Original Research

ANALYSIS OF THE USE OF CORPORATE SOCIAL RESPONSIBILITY FUNDS ON THE PROFITABILITY OF BANKS LISTED ON THE IDX FOR THE 2017-2021 PERIOD

RAFI HAMMAM MUSYAFFA 1, and ALDILLA IRADIANTY 2.

Vol 18, No 11 ( 2023 )   |  DOI: 10.5281/zenodo.10683175   |   Author Affiliation: Department of Management Business Telecommunication and Informatics, Faculty of Economics and Business, Telkom University, Bandung, 40257, Indonesia 1,2.   |   Licensing: CC 4.0   |   Pg no: 923-937   |   Published on: 23-11-2023

Abstract

Introduction/Main Objectives: This study aims to analyze the effect of the use of Corporate Social Responsibility (CSR) funds on profitability such as Return of Assets, return on Equity and also Earnings Per Share of banks listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. Background Problems: There are different research results, some papers have the result that CSR funds have no effect on profitability, and some vice versa. Novelty: To my knowledge, this CSR study used two banks, which no one has used in previous studies. Research Methods: Data analysis is carried out using multiple linear regression and hypothesis testing using t-statistical and F-statistical testing techniques to be analyzed using SPSS applications. Finding/Results: List the empirical finding(s) and write a discussion in one or two sentences. Conclusion: Provide conclusion(s) and implication(s) of your research. What conclusions did you get and what are the implication(s)? What is the main take-home message?


Keywords

Earning Per Share (EPS), Corporate Social Responsibility (CSR), Profitability, Return on Asset (ROA), Return on Equity (ROE).