KINERJA CORPORATE SOCIAL RESPONSIBILITY DAN PERHATIAN INVESTOR: DETERMINAN KINERJA PERUSAHAAN DI SEKTOR PERBANKAN INDONESIA
University of Bengkulu
Indonesia
University of Bengkulu
Indonesia
Abstract
Tujuan dari riset ini untuk menguji apakah terdapat pengaruh dari kinerja corporate social responsibility (CSR) dan perhatian investor yang diproksikan dengan Google Search Volume (GSV) terhadap kinerja perusahaan. Pada penelitian ini variabel independen yang digunakan yaitu adalah CSR dan GSV, sedangkan return on equity (ROE) dan return saham sebagai variabel dependen, serta beberapa variabel kontrol seperti suku bunga, leverage, age, dan size. Penelitian ini menggunakan metode kuantitatif dengan penentuan sampel yang didasarkan pada purposive sampling. Jumlah sampel akhir yang didapatkan berdasarkan kriteria yaitu adalah 32 perusahaan industri perbankan yang go publik di Bursa Efek Indonesia (BEI) dari tahun 2018-2023, dengan total observasi sebanyak 192 (perusahaan-tahun). Penelitian ini menggunakan data sekunder yang didapatkan dari beberapa sumber seperti website dan laporan tahunan perusahaan industri perbankan. Data dianalisis dengan menggunakan metode analisis regresi data panel dan diolah dengan bantuan software e-views 12. Hasil riset ini menunjukkan bahwa CSR serta perhatian investor yang diproksikan dengan GSV tidak memengaruhi kinerja perusahaan yang diukur dengan ROE. Sebaliknya, CSR dan GSV memengaruhi kinerja perusahaan yang diukur dengan return saham.
Keywords
References
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