PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI DENGAN GREEN CREDIT SEBAGAI VARIABEL MODERASI

Moch. Deni Rizal

doi:10.29040/jap.v23i2.6852

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI DENGAN GREEN CREDIT SEBAGAI VARIABEL MODERASI

Moch. Deni Rizal

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan dengan Green Credit sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan pada penelitian ini adalah Corporate Social Responsibility (CSR) yang diukur melalui 5 indikator antara lain Dividend Payout Ratio, Staff Expenses Rate, Interest Payment Rate, Tax Proportion, dan Proportion of Public Welfare Donation. Variabel dependen yang digunakan pada penelitian ini adalah Kinerja Keuangan yang diukur ke dalam 3 dimensi, yaitu dimensi pertumbuhan (growth) dengan 4 indikator, profitabilitas dengan 3 indikator, dan manajemen risiko (risk) dengan 3 indikator. Variabel moderasi yang digunakan pada penelitian ini adalah Green Credit yang diukur melalui rasio penyaluran kredit hijau perbankan (GCLR). Populasi pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Jenis penelitian merupakan pengujian kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sebanyak 13 perusahaan perbankan. Penelitian ini menggunakan analisis PLS (Partial Least Square) dengan aplikasi SmartPLS 3.0. Berdasarkan hasil penelitian menunjukkan bahwa: 1) Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Kinerja Keuangan dan 2) Green Credit tidak mampu memoderasi hubungan antara Corporate Social Responsibility (CSR) dan Kinerja keuangan.

Keywords

corporate social responsibility (CSR), kinerja keuangan, green credit

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DOI: http://dx.doi.org/10.29040/jap.v23i2.6852