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Go Back       Himalayan Journal of Economics and Business Management | Volume:4 Issue:3 | June 20, 2023
116 Downloads285 Views

DOI : 10.47310/Hjebm.2023.v04i03.029       Download PDF       HTML       XML

The Effect of Csr Disclosure, Impairment Loss Reserves and Bad Loans on Banking Value with Profitability as an Intervening Variable: In Banks in Indonesia Listed On the Idx


Lutfiyah, S.Ak.1, Dr. YosefaSayekti, M.Com, Ak.2, Dr. RirinIrmadariyani, M.Si., Ak.2

1Master of Accountung Study Program, Faculty of Economic and Business, University of Jember, Kalimantan Street, East Java, Jember, Indonesia

2Lecturer of Faculty of Economic and Business, University of Jember, Kalimantan Street, East Java, Jember, Indonesia


*Corresponding Author

Lutfiyah, S.Ak.

Article History

Received:30.05.2023

Accepted:10.06.2023

Published:20.06.2023


Abstract: This study aims to analyze the effect of CSR disclosure, allowance for impairment losses (CKPN) and bank bad loans on banking values with profitability as the intervening variable. The research method used is panel data path analysis. The population in this study are all banking companies listed on the IDX in 2019-2021, with a total population of 46 banks. The sampling technique used purposive sampling technique, then 18 companies that met the criteria were obtained, so the number of samples was 54 observations. The results of the study show that (1) Disclosure of CSR and bad loans has no significant effect on bank profitability. (2) Allowance for impairment losses (CKPN) has a significant negative effect on bank profitability. (3) Disclosure of CSR, CKPN and bad loans has no effect on bank value (PBV). (4) Banking profitability has a significant positive effect on firm value (PBV). (5) Disclosure of CSR and bad loans mediated by bank profitability has no effect on bank value. (6) Allowance for impairment losses (CKPN) mediated by banking profitability has a significant negative effect on banking values (PBV).


Keywords: effect of CSR disclosure, impairment losses (CKPN), IDX , (PBV)


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