The Effect of Company Size and Liquidity on Corporate Social Responsibility (CSR) Through Profit as an Intervening Variable in Sharia Commercial Banks

Lubis, Muhammad Chairiansyah and Yafiz, Muhammad (2023) The Effect of Company Size and Liquidity on Corporate Social Responsibility (CSR) Through Profit as an Intervening Variable in Sharia Commercial Banks. Jurnal Ekonomi, 12 (1). pp. 1646-1653. ISSN 2721-9879

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Abstract

This study aims to determine the effect of company size (size) and liquidity on corporate social responsibility (CSR) through earnings as an intervening variable in Islamic commercial banks. This type of research is quantitative research with secondary data sources used. This study uses data from the annual financial reports of Islamic commercial banks for 2017-2021. The research sample is Islamic Commercial Banks in Indonesia in 2017-2021. The sample was selected using a purposive sampling technique in order to obtain eight Islamic Commercial Banks. Processing techniques and data analysis using Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Classical Assumption Test and Hypothesis Test. The program used for calculations uses SPSS version 25 which then interprets the results from SPSS. The results of the study show that the variables of firm size and liquidity of Islamic banks have a significant effect on financial performance. Variable company size through corporate social responsibility has a significant effect on profits while the variable liquidity through corporate social responsibility has no significant effect.

Jenis Item:	Artikel
Subjects:	200 Religion > 290 Other and comparative religions > 297 Islam and religions originating in it > 297.2 Islam Doctrinal Theology, Aqaid and Kalam > 297.27 Islam and social sciences > 297.273 Islam and economics
Divisions:	Artikel (Jurnal, Koran, Majalah)
Pengguna yang mendeposit:	Ms Nurul Hidayah Siregar
Date Deposited:	07 Sep 2023 02:23
Last Modified:	07 Sep 2023 02:23
URI:	http://repository.uinsu.ac.id/id/eprint/20340

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