Banking Operational Performance and Corporate Social Responsibility Distribution: Mediation by Employee Qualification and Risk Management
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Wahasta Hartadi*
Maria Yovita R. Pandin
Amiartuti Kusmaningtyas
Banking operational performance affects not only efficiency and income but also a bank’s capacity for social and environmental responsibility, with human resource quality and risk management capability relevant to supporting Corporate Social Responsibility (CSR) distribution. This study examines whether banking operational performance is associated with CSR distribution and whether employee qualification and risk management transmit this relationship. A quantitative exploratory longitudinal case design uses six annual observations from audited annual and sustainability reports for 2020-2025. Operational performance is represented by an index combining operating income and operating efficiency; employee qualification is proxied by the proportion of employees holding at least a bachelor’s degree; risk management combines capital adequacy and inverse gross non-performing loans; and CSR distribution is measured by realized social and environmental responsibility funds. Descriptive statistics, multiple linear regression, analysis of variance, coefficient tests, correlation analysis, standardized path diagnostics, and a 2021-2025 sensitivity test were applied. The main CSR regression produced R2 = 0.337, F = 0.339, and p = 0.804; therefore, the joint model is not statistically significant in this six-observation sample. Operational performance significantly predicts the risk-management index in the auxiliary path equation (beta = 0.939, p = 0.005), whereas the employee-qualification path is not significant. Indirect-effect products are directionally stronger through risk management than employee qualification, but mediation significance is not claimed because the sample is inadequate for reliable bootstrapping. The findings emphasize risk resilience as a plausible enabling mechanism and show the need for larger panel or higher-frequency data for confirmatory inference.
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