THE INFLUENCE OF FINANCIAL PERFORMANCE AND FINANCIAL INCLUSION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN THE BANKING SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2018-2022

Abstract

Companies in their social responsibility towards the public relate to operational activities which include aspects (profit), social (people), and environmental (planet) or what is usually called the triple bottom line (3P), which is realized in the form of Corporate Social Responsibility (CSR) Disclosure. This research aims to determine and analyze Financial Performance and Financial Inclusion in the Banking Sector listed on the Indonesia Stock Exchange 2018-2022. As well as knowing and analyzing the influence of Financial Performance and Financial Inclusion on Corporate Social Responsibility Disclosure partially and simultaneously in the Banking Sector listed on the Indonesia Stock Exchange 2018-2022. The data used in this research uses the Financial Reports of 13 Banking Companies for 2018 - 2022 which were obtained through purposive sampling. The results of this research prove that there is a significant influence of each variable, namely Financial Performance and Financial Inclusion on CSR Disclosure. The existence of Financial Performance and Financial Inclusion simultaneously has a significant and positive effect on CSR Disclosure.