Pengaruh Karakteristik Dewan Direksi dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan yang di Moderasi Ukuran Bank pada Perbankan Indonesia
DOI:
https://doi.org/10.37385/msej.v7i1.9725Keywords:
Tanggung Jawab Sosial Perusahaan, Ukuran Perusahaan, Dewan Independen, Tingkat Pendidikan Dewan, Keberagaman Gender Dewan, Produk Domestik Bruto, Risiko Likudasi RasioAbstract
Penelitian ini bertujuan menganalisis karakteristik dewan direksi dan tanggung jawab sosial perusahaan terhadap kinerja keuangan dengan moderasi ukuran bank pada perbankan Indonesia. Variabel tata kelola yang dianalisis mencakup ukuran dewan, dewan independen, keberagaman gender, dan tanggung jawab sosial, serta variabel kinerja keuangan yaitu tingkat pengembalian aset (ROA), yang diukur dengan total pendapatan bersih dibagi total aset dan dan tingkat pengembalian ekuitas (ROE) total pendapatan bersih dibagi total ekuitas. Data sekunder diperoleh dari laporan keuangan dan tahunan perusahaan perbankan yang terdaftar di OJK periode 2019–2024. Sampel diperoleh dengan metode purposive sampling sebanyak 35 perusahaan, dengan total 150 observasi. Hasil penelitian menunjukkan bahwa tanggung jawab sosial, keberagaman gender memiliki pengaruh negatif signifikan terhadap ROA dan ROE. Sebaliknya, ukuran dewan, dewan independen dan tingkat pendidikan tidak berpengaruh terhadap kinerja keuangan. Untuk variabel tanggung jawab sosial dan keberagaman gender yang dimoderasi oleh ukuran bank berpengaruh terhadap ROA dan ROE. Penelitian ini menyarankan manajemen bank untuk meningkatkan alokasi anggaran pada aktivitas tanggung jawab sosial guna meningkatkan profitabilitas, mengarahkan program CSR pada aktivitas yang mendukung keberlanjutan bisnis, mengembangkan budaya kerja yang inklusif dan kolaboratif. Sebaliknya, saat ekonomi melemah, strategi konservatif seperti pengetatan kredit dan efisiensi biaya lebih relevan menjaga profitabilitas. Temuan ini juga memberikan gambaran kepada investor mengenai strategi bank dalam merespons perubahan kondisi ekonomi.
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