Authors : Pujiyanto; Indra Siswanti

Volume/Issue : Volume 8 - 2023, Issue 5 - May

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/y266mjj2

DOI : https://doi.org/10.5281/zenodo.8103806

Abstract : This study aims to dissect the part of Corporate Social Responsibility (CSR) in moderating the effect of Capital Adequacy Ratio/Capital Acceptability Rate (CAR), Operating Expenditures and Operating Earnings (BOPO), Loan to Deposit Ratio/Loan to Deposit Rate (LDR) and Non-Performing Loans (NPL) on commercial bank performance. The population of this study is corporate banks listed on the Indonesia Stock Exchange for the period 2017 to 2021, with a total sample of 12 corporate banks. The data analysis system uses panel data analysis which is supported by Eviews 10 software. The results show that CAR and NPL have no effect on commercial bank performance. BOPO has a significant negative effect on commercial bank performance, LDR has a significant positive effect on commercial bank performance. CSR moderates the effect of CAR, BOPO, and LDR on commercial bank performance. Even so, CSR doesn't moderate the effect of NPL on commercial bank performance.

Keywords : Corporate Bank Performance, Capital Acceptability Rate, Operating Expenditures and Operating Earnings, Loan to Deposit Rate, Non-Performing Loans, Corporate Social Responsibility.