PENGARUH FINANCIAL PERFORMANCE TERHADAP CORPORATE SUSTAINABILITY PADA BANK BUMN DAN BANK DEVISA PERIODE 2010-2016

Abstract

The aim of this study is to examine the impact of corporate financial performance toward corporate sustainability. Corporate financial performance is measured by ROE, ROA, NPL, Total Asset, Net Profit, Type of Bank and Corporate Sustainability at previous year published by OJK and financial statement of each banks on their website, and corporate sustainability is measured using sustainability score published by sustainability report and annual report of each banks. The population in this study is categories on State Own Bank (BUMN) and Private Bank Devisa ( BUSN Devisa) listed on OJK appraisal in 2010-2016. The sampling method used in this study is purposive sampling. By doing sampling and processing data, the final amounts of the sample are 43 firms (banks). This study uses ordinary least square regression analysis technique to examine the hypotheses. The result of this study shows that improving Corporate Financial Performance significantly influence Corporate Sustainability. Other result of this study shows that ROE, Total Asset and Corporate Sustainability at previous year are significantly positive with Corporate Sustainability, meanwhile we had unsignificantly positive between Net Profit and Type of Bank with Corporate Sustaiinability, and unsignificantly negative between NPL with Corporate Sustainability. We also had a significantly negative result between ROA and Corporate Sustainability.