The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation

https://doi.org/10.35912/ijfam.v4i3.1307
Published: Jan 19, 2023

Abstract:

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance.

Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively.

Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance.

Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable.

Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance.

Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.

Keywords:
1. Audit Quality
2. Audit Committee Gender
3. Audit Firm Rotation
4. Banking Performance
5. Corporate Social Responsibility
Authors:
1 . Ruth Samantha Hamzah
Accounting Department, Faculty of Economics, Sriwijaya University, Indonesia
2 . Efva Octavina Donata Gozali
Accounting Department, Faculty of Economics, Sriwijaya University, Indonesia
3 . Mutiara Lusiana Annisa
PalComTech Institute of Technology and Business, Indonesia
4 . Chomsah Novianti Pratiwi
Accounting Department, Faculty of Economics, Sriwijaya University, Indonesia
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How to Cite
Hamzah, R. S., Gozali, E. O. D., Annisa, M. L., & Pratiwi, C. N. (2023). The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation. International Journal of Financial, Accounting, and Management, 4(3), 365–377. https://doi.org/10.35912/ijfam.v4i3.1307
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Issue & Section
Vol. 4 No. 3 (2022): December
Articles
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References

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  1. References
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  3. Adnyani, N. P. S., Endiana, I. D. M., & Arizona, P. E. (2020). Pengaruh Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Perusahaan. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 2(2).
  4. Afriliana, N., & Ariani, N. E. (2020). Pengaruh Gender Chief Executive Officer (Ceo), Financial Expertise Ceo, Gender Komite Audit, Financial Expertise Komite Audit Dan Ukuran Komite Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 24-35.
  5. Aisyah, F., Gunawan, H., & Purnamasari, P. (2021). Pengaruh Audit Rotation dan Audit Tenure terhadap Kualitas Audit dengan Fee Audit Sebagai Variabel Pemoderasi. Paper presented at the Bandung Conference Series: Accountancy.
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  7. Astuti, I. N., Senjani, Y. P., & Haryono, S. (2022). DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP. Media Riset Akuntansi, Auditing & Informasi, 22(2), 231-252.
  8. Azzahra, D. S., Pratama, B. C., Fakhruddin, I., & Mudjiyanti, R. (2022). PENGARUH PENERAPAN GREEN ACCOUNTING, KARAKTERISTIK KOMITE AUDIT, DIVERSITAS KEBANGSAAN DIREKSI DAN GENDER DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERBANKAN. Jurnal Akuntansi dan Pajak, 22(2), 1077-1090.
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  16. Dewi, I. A. R. G., Novitasari, N. L. G., & Dewi, N. L. P. S. (2021). PENGARUH GCG TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019. KARMA (Karya Riset Mahasiswa Akuntansi), 1(1).
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  45. Putranto, Y. A., & Kewal, S. S. (2014). Pengaruh Corporate Social Responsibility Berbasiskan Karakteristik Social Bank Terhadap Kinerja Perusahaan Perbankan Di Bursa Efek Indonesia. Jurnal Akuntansi, 18(3), 475-490.
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  47. Rashid, A. M., Jasim, S. R., & Saleh, A. F. (2021). An auditing quality determinants and their impact on Iraqi commercial banks financial performance (an applied study on a sample of nine banks from 2012 to 2018). Materials Today, 1, 9.
  48. Rivandi, M. (2020). Pengaruh struktur kepemilikan terhadap pengungkapan corporate social responsibility pada perusahaan high profile di BEI. Akuntabilitas: Jurnal Ilmu Akuntansi, 13(2), 205-220.
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