SKRIPSI PBS
ANALISIS PENGARUH RASIO FUNGSI SOSIAL DAN FUNGSI EDUKASI DALAM LAPORAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA TAHUN PERIODE 2014-2020
ABSTRACT The fluctuating profitability of Islamic banks encourages management to evaluate and determine steps to improve the performance of Islamic banks through their social activities. This study aims to determine the effect of social function variables and educational functions in Corporate Social Responsibility on profitability at Islamic Commercial Banks in Indonesia in the 2014-2020 period. This study used quantitative methods and used secondary data on a time series. The sampling technique in this study used purposive sampling with the criteria of Islamic Commercial Banks that report CSR in full in 2014-2020. The population in this study used annual financial report data in 2014-2020 Islamic Commercial Banks in Indonesia. The sample used is 36 consisting of 6 Islamic Commercial Banks that have been registered with the Financial Services Authority (OJK). The variables of this study used 2 variables, namely the dependent variable and the independent variable. The dependent variable (Y) is ROA, while the independent variable (X) is a social function and an educational function. The data analysis technique used is multiple linear regression using SPSS version 23. Based on testing and the results of data analysis and discussion of data analysis, it can be concluded that social function variables have a significant positive influence on ROA. While the education function variable also has a significant effect on ROA. Keywords: social function, educational function, ROA
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