Abstract
This study aims to analyze the factors that influence corporate social responsibility in banking sector companies listed on the IDX during the period 2014-2020. The data used in this study is secondary data sourced from the official website of Indonesia Stock Exchange (IDX). The research sample was selected using a purposive sampling method so that 24 companies were sampled. The novelty in this research is to use the SCV formula for CSR and the addition of the board of commissioners variable. The results show that profitability, liquidity, firm size, leverage have a positive effect on corporate social responsibility. Board size has a negative effect on corporate social responsibility. Foreign director, female director, board of commissioners size has no effect on corporate social responsibility. This shows that big profitability, liquidity, company size, leverage can encourage CSR activities and become investors' considerations. The benefits of CSR activities are an important assessment for investors to invest their capital..
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
