Pengaruh Corporate Social Responsibility dengan Causing Branding dan Venture Philanthropy Terhadap Profitability

Authors

  • Febiana Sulasti Universitas Muhammadiyah Purwokerto
  • Sidik Bakhtiar universitas muhammadiyah purwoerto

DOI:

https://doi.org/10.30595/kompartemen.v18i2.7696

Abstract

Tujuan dari penelitian ini untuk mengukur pengaruh  terhadap profitabilitas. Metode pengumpulan data dengan menganalisi laporan keuangan terkait dengan Corporate Social Responbillitiy dengan Cause Branding dan Venture Phillanthrophy terhadap profitabilitas. Dalam perhitungan Corporate Social Responbillitiy dengan Cause Branding dan Venture Phillanthrophy menggunakan Fungsi sosial terhadap profitabilitas dengan menghitung dana zakat  dan Qard. Untuk CSR ber sub cause branding  menggunakan Fungsi Edukasi yaitu berupa Corporate Social Marketing (CSM). Data diambil dari laporan keuangan  tahunan 14 Bank Umum Syariah (BUS) selama 4 tahun (2015-2018). Teknik analisis yang digunakan adalah statistik deskriptif dan regresi linier berganda. Rasio Pelaksanaan Fungsi Sosial  dan Rasio Edukasi sebagai variabel independen diuji pengaruhnya terhadap Return on Asset (ROA) sebagai variabel dependen setelah sebelumnya dilakukan analisis deskriptif pada masing-masing variabel tersebut.

Author Biographies

Febiana Sulasti, Universitas Muhammadiyah Purwokerto

Mahasiswa, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto

Sidik Bakhtiar, universitas muhammadiyah purwoerto

Mahasiswa, Fakultas ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto

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Published

2020-10-28

How to Cite

Sulasti, F., & Bakhtiar, S. (2020). Pengaruh Corporate Social Responsibility dengan Causing Branding dan Venture Philanthropy Terhadap Profitability. Kompartemen : Jurnal Ilmiah Akuntansi, 18(2). https://doi.org/10.30595/kompartemen.v18i2.7696

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KOMPARTEMEN, Vol. 18 No.2, September 2020

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