CD Skripsi

PENGARUH RISIKO KREDIT, RISIKO TINGKAT BUNGA, LIKUIDITAS, RISIKO OPERASIONAL DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

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This research aims to determine the influence of credit risk, interest rate risk,
liquidity, operational risk and environmental performance on Corporate Social
Responsibility (CSR) disclosure. The population in this study includes all financial
companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was
selected based on the purposive sampling method, so that the sample companies were
13 banks with a total of 65 data observations. This research uses NPL as a measure
of credit risk variables. The interest rate risk variable is measured by IRR, the
operational risk variable is measured by BOPO and environmental performance is
measured using ESG scores, especially environmental criteria. The results of this
study indicate that credit risk has no effect on CSR disclosure. However, other
variables, namely interest rate risk, operational risk and environmental
performance, have a relationship that can influence CSR disclosure
Keywords: Credit Risk, Interest Rate Risk, Liquidity, Operational Risk,
Environmental Performance, Corporate Social Responsibility (CSR)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702110213

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702110213

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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