PENGARUH FINANCIAL DISTRESS TERHADAP KINERJA KEUANGAN DENGAN MENJADIKAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA BANK UMUM SYARIAH PERIODE 2017-2021)

Nurfaiqatul Mar‟ah, NIM.: 19108030095 (2023) PENGARUH FINANCIAL DISTRESS TERHADAP KINERJA KEUANGAN DENGAN MENJADIKAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA BANK UMUM SYARIAH PERIODE 2017-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study wants to dig deeper into financial distress as seen from the Z-Score and Non Performing Financing (NPF) values and their impact on financial performance on Return On Assets (ROA) with Corporate Social Responsibility (CSR) as a moderating variable. The object of this research is Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2017-2021 with the number of samples used being 10 banks. The number of observations used was 50 observations. The type of data used is panel data with data processing using EViews-10 software. Panel data regression analysis was performed with multiple linear regression. The results of this study indicate that the Z-Score variable has a significant positive effect on ROA, Non Performing Financing (NPF) has no significant effect on ROA. Furthermore, in the Moderated Regression Analysis (MRA) test, CSR is able to moderate the relationship between the Z-Score and ROA, and CSR cannot moderate the relationship between Non Performing Financing (NPF) and ROA.

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