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

S.Ak., Lutfiyah,; None, RirinIrmadariyani; None, YosefaSayekti

doi:10.47310/hjebm.2023.v04i01.073

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Research Article | Volume 4 Issue 1 (Jan-June, 2023)

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.

Dr. RirinIrmadariyani

Dr. YosefaSayekti

Under a Creative Commons license

Open Access

DOI : 10.47310/hjebm.2023.v04i01.073

Published

June 20, 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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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 © 2026 by Lutfiyah, S.Ak., Dr. RirinIrmadariyani, Dr. YosefaSayekti licensed under CC BY-NC-ND 4.0

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