Pengaruh pengeluaran csr dan karakteristik dewan terhadap kinerja perbankan yang dimoderasi oleh ukuran bank pada bank konvensional di indonesia
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Bahtiar Usman
Pembimbing 2 : Hartini
Kata Kunci : Banking Performance; Bank Size; Board Characteristics; Corporate Social Responsibility Expenditure;
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
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| 1. | 2026_TS_MMJ_122012401006_Halaman-Judul.pdf | 12 | |
| 2. | 2026_TS_MMJ_122012401006_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MMJ_122012401006_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MMJ_122012401006_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MMJ_122012401006_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TS_MMJ_122012401006_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MMJ_122012401006_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MMJ_122012401006_Bab-1.pdf | 20 | |
| 9. | 2026_TS_MMJ_122012401006_Bab-2.pdf |
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| 10. | 2026_TS_MMJ_122012401006_Bab-3.pdf |
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| 11. | 2026_TS_MMJ_122012401006_Bab-4.pdf |
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| 12. | 2026_TS_MMJ_122012401006_Bab-5.pdf | 8 | |
| 13. | 2026_TS_MMJ_122012401006_Daftar-Pustaka.pdf | 9 | |
| 14. | 2026_TS_MMJ_122012401006_Lampiran.pdf |
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P Penelitian ini bertujuan menganalisis pengaruh pengeluaran corporate social responsibility (csr) dan karakteristik dewan terhadap kinerja perbankan dengan ukuran bank sebagai variabel moderasi pada bank konvensional yang terdaftar di bursa efek indonesia periode 2016–2025. karakteristik dewan diproksikan dengan ukuran dewan dan keberagaman gender dewan, sedangkan kinerja perbankan diukur menggunakan return on assets (roa). penelitian ini menggunakan pendekatan kuantitatif dengan data panel yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. sampel penelitian terdiri atas 23 bank konvensional yang dipilih menggunakan teknik purposive sampling. dari 230 observasi awal, sebanyak 7 observasi yang teridentifikasi sebagai outlier dikeluarkan sehingga diperoleh 223 observasi yang digunakan dalam analisis. analisis data dilakukan menggunakan regresi data panel dengan pendekatan fixed effect model (fem) dan moderated regression analysis (mra). hasil penelitian menunjukkan bahwa pengeluaran csr berpengaruh positif, sedangkan dewan independen berpengaruh negatif terhadap kinerja perbankan, sedangkan. ukuran bank terbukti memperlemah pengaruh pengeluaran csr dan ukuran dewan terhadap kinerja perbankan, namun ukuran bank terbukti memperkuat pengaruh ukuran dewan dan adanya pengaruh positif dari capital adequency rasio dan pertumbuhan gdp. temuan ini menunjukkan bahwa komitmen terhadap investasi sosial dan efektivitas tata kelola perusahaan melalui struktur dewan berperan penting dalam meningkatkan kinerja bank, khususnya pada bank berukuran kecil.
T This study aims to examine the effect of corporate social responsibility (csr) expenditure and board characteristics on bank performance, with bank size serving as a moderating variable in conventional banks listed on the indonesia stock exchange during the 2016–2025 period. board characteristics are proxied by board size and board gender diversity, while bank performance is measured using return on assets (roa). this study employs a quantitative approach using panel data obtained from annual reports and sustainability reports. the sample consists of 23 conventional banks selected through purposive sampling. from the initial 230 firm-year observations, 7 outlier observations were excluded, resulting in 223 observations for the final analysis. the data were analyzed using panel data regression with the fixed effect model (fem) and moderated regression analysis (mra). the results indicate that csr expenditure has a positive effect, while board independence has a negative effect on bank performance. furthermore, bank size weakens the relationship between csr expenditure and bank performance as well as the relationship between board size and bank performance. conversely, bank size strengthens the relationship between board independence and bank performance. in addition, the capital adequacy ratio and gdp growth exhibit positive effects on bank performance. these findings suggest that commitment to social investment and effective corporate governance through board structure play important roles in enhancing bank performance, particularly among smaller banks.