Pengaruh Corporate Social Responsibility (CSR) Terhadap Risiko Bank
DOI:
https://doi.org/10.26740/akunesa.v11n3.p269-278Keywords:
Corporate Social Responsibility (CSR), Capital Adequacy Ratio (CAR), Risiko Bank, Global Reporting Initiatives G4 (GRI G4)Abstract
Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR) terhadap Risiko Bank yang diukur dengan Capital Adequacy Ratio (CAR). Sedangkan untuk variabel independen berupa CSR menggunakan analisis konten yang mengacu pada indikator Global Reporting Initiatives G4 (GRI G4). Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan tahun 2021 yang terdiri dari 46 perusahaan. Metode purposive sampling digunakan dalam penelitian ini yang memperoleh 90 data penelitian. Data sekunder diperoleh dari Laporan Tahunan yang dipublikasikan di website BEI dan diuji dengan menggunakan analisis regresi sederhana. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh terhadap risiko bank karena pada dasarnya praktik pelaporan CSR sektor perbankan di Indonesia masih sebatas pengungkapan yang bersifat mandatory.
References
Almunawwarroh, M., & Marliana, R.(2018). Pengaruh CAR, NPF dan FDR Terhadap Profitabilitas Bank Syariah di Indonesia. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah.Vol 2 No.1, pp 1-17. https://doi.org/10.29313/amwaluna.v2i1.3156
Brin and Nehme. (2019). Corporate Social Responsibility Analysis of Theories and Models. EUREKA: Social and Humanities, 5.
Carroll, A. B. (1991): he Pyramid of Corporate social Responsibility: toward the Moral Management of Organizational stakeholders. Business Horizons, July–August
Chollet, P., & Sandwidi, B.W. (2018) CSR Engagement and Financial Risk : A Virtous Circle? International Evidence. Global Finance Journal, Vol. 38.
Dai, Jingwen, Chao Lu, and Jipeng Qi. 2019. Corporate social responsibility disclosure and stock price crash risk: Evidence from China. Sustainability 11: 448
Djalilov, Khursid et all. (2015). Corporate Social Responsibility And Bank Performance in Transition Countries. Corporate Ownership and Control. Vol.13, Issue 1, 2015.
Ekadjaja, Margarita.,Siswanto H.P.,Ekadjaja.,A.,Rorlen R. (2020). The Effect of Capital Adequacy, Credit Risk, and Liquidity Risk on Bank’s Financial Distress in Indonesia. Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020).
G. Widjaja & YA Pratama. (2008). Risiko Hukum dan Bisnis Perusahaan Tanpa CSR. Jakarta: Forum Sahabat.
Jamali, D., Karam, C. (2016). Corporate Social Responsibility in Developing Countries as an Emerging Field of Study. International Journal of Management Reviews, 20 (1), 32–61. doi: https://doi.org/10.1111/ijmr.12112
Hadad Muliaman D. ; Santoso Wimboh; Sarwedi, Model Prediksi Kepailitan Bank Umum Di Indonesia, Direktorat Penelitian dan Pengaturan Perbankan , Juni 2004
Harmoni, A. (2013). Stakeholder-Based Analysis of Sustainability Report: A Case Study on Mining Companies in Indonesia. International Conference on Eurasian Economies 2013, 40, 204–210. https://doi.org/10.36880/c04.00704
Hasmi, Shadrina and Vembrianto Indrawan. (2019) Risiko Bank dan Disiplin Pasar: Studi pada Bank Umum Milik Negara dan Bank Umum Swasta Nasional. Jurnal UMKM Dewantara. Vol.2 No.1, Juli 2019.
Hunjra, Ahmed Imran, Rashid Mehmood, and Tahar Tayachi. (2020). How Do Corporate Social Responsibility and Corporate Governance Affect Stock Price Crash Risk?. Journal of Risk and Financial Management. February, 2020.
Iskandar, Yusuf. 2020. The Influence of Capital Adequacy Ratio, Loan-To-Deposit Ratio, and Net Interest Margin on Stock Return at Commercial Banks in Indonesia. Journal of Applied Management (JAM). Vol 18, No.3, September 2020.
Johnson, Victor. (2019). Strategis to Reduce Risk Associated with Corporate Social Responsibility Lending. MHA American Intercontinental University.
Lentner, Csaba.,Krisztina, S., Tibor T. (2015). Corporate Social Responsibility in the Banking Sector. Public Finance Quarterly. pp 95-105.
Nayenggita, et all. (2019). Praktik Corporate Social Responsibility (CSR) di Indonesia. Jurnal Pekerjaan Sosial. Vol.2, No.1. pp 61-66. Juli 2019.
Neitzert, Florian and Matthias Petras. 2022. Corporate Social Responsibility and Bank Risk. Journal of Business Economics. 2022
Nitescu, Dan-Costin and Maria Alexandra Cristea. (2020). Environmental, Social and Governance Risks - New Challenges For The Banking Business Sustainability. Amfiteatru Economic, 22(55).
Paragina, Agnessa Britannia and Farah Margaretha Leon.(2020). Pengaruh CSR dan Corporate Governance Terhadap Risiko Harga Saham Pada Perbankan di Indonesia.
Parmar, Bidhan L.; Freeman, R. Edward; Harrison, Jeffrey S.; and al., et, "Stakeholder Theory: The State of the Art" (2010). Management Faculty Publications. 99. https://scholarship.richmond.edu/management-faculty-publications/99
Putri, Weny. (2016). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan, Resiko, dan Pengungkapan Media Sebagai Variabel Pengendali Pada Perusahaan Manufaktur Yang Tercatat di Bursa Efek Indonesia Tahun 2011-2014. Jurnal Tesis Universitas Sriwijaya.
Probowati, L., & Nabhan, F. (2021). The Role Of Capital Adequacy Ratio (Car) In Controlling Liquidity Risk And Credit Risk, So About Profitability Improvements. IHTIYATH : Jurnal Manajemen Keuangan Syariah, 5(2). https://doi.org/10.32505/ihtiyath.v5i2.3456
Rahayu, Norra Isnasia, (2019). Analisis Konten dan Komparatif Sustainability Report Perbankan Berdasarkan GRI G4. Jurnal Akuntansi & Ekonomika. Vol.9, No.1 Juni 2019.
Rakhmat, Adrianna Syariefur and Devi Larasati. (2020). Pengaruh CSR dan Tata Kelola Terhadap Risiko Bank Berdasarkan Beta Saham. IKRAITH-EKONOMIKA. Vol.4 No.3, November 2021.
Setiawan Abdurrahman and Susy Muchtar. (2021). Factor Affcting the Capital Adequacy Ratio of Banks Listed in Indonesia Stock Exchange. Jurnal Ekonomi. Vol.26 No.1 Maret 202.
Scholtens, Bert and Sophie van’t Klooster. (2019). Sustainability and bank risk. Palgrave Communications. 2019.
Saputra, Agung dan Asep. R.P.S, 2020. Pengaruh Manajemen Risiko dan Corporate Social Responsibility (CSR) Terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. Jurnal Public Policy. Vol.6, No.1. 2020.
Saputra, Andika Ardianto.,Najmudin.,Shareri.,I. (2020). The Effect of Credit Risk, Liquidty Risk and Capital Adequacy on Bank Stability. International Sustainable Comptetitiveness Advantage 2020.
Thompson, P. ‒ Cowton, C. J. (2004). Bringing the environment into Bank Lending: implications for environmental Reporting. he British Accounting Review. 36, pp. 197–218
Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas;
Undang-Undang No. 13 Tahun 2003 tentang Ketenagakerjaan;
Undang-Undang No. 8 Tahun 1999 tentang Perlindungan Konsumen;
Peraturan Pemerintah No. 47 Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas; dan
Peraturan Otoritas Jasa Keuangan No. 1/POJK.07/2013 tentang Perlindungan Konsumen Sektor Jasa Keuangan;
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik.
Downloads
Published
How to Cite
Issue
Section
Abstract views: 690
,
PDF Downloads: 416
