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Assistant Professor, Dept. of Business Administration, Sylhet International University, Shamibabad, Bagbari,
Sylhet, Bangladesh
Keywords:
Corporate Social Responsibility; Profitability;
Listed Bank; Bangladesh.
Abstract
Correspondence:
Mehedi
Hasan
Tuhin.
Assistant
Professor,
Dept.
of
Business
Administration,
Sylhet
International
Un i ve rs i t y,
Shamibabad, Bagbari,
Funding Information:
No funding information provided.
Received:
03 February 2014; Accepted: 28 F e b r u a r y
2014
International Journal of Scientific
Footprints 2014; 2(1): 107115
Introduction
Now days, companies are getting increasingly
involved
in
social
activities
which
is
(CSR).
a
Corporate
responsibility for
involvement with
a
the
Tuhin, M. H. (2014)
of
four
different
types
of
good
takes
However,
business
corporate
which
citizen
in
turn
who
increases
the
the
existing
evidence
is
Tuhin, M. H. (2014)
research
discusses
limitations
method.
and
Section
section
six
eight
makes
Research Objectives
1.
To
measure
trend
of
CSR
2.
Bolanle
et
al.,
(2012)
between
examined
corporate
the
relationship
social
banks in Bangladesh.
Literature Review
respondents
CSR
on
from
five
Malaysian
companies.
Islamic
The
banks
Tuhin, M. H. (2014)
significantly
positively
related
to
firm
Weshah,
et.
al.,
(2012)
examined
the
other
expenditure.
hand
in
the
Jordanian
banking
companies.
Hypothesis: There is a positive association
between bank profitability measured by ROE
Hypothesis Development
The prior studies
provide contradictory
report
significant
positive
Tuhin, M. H. (2014)
x= CSR expenditure
Development:
The
following
Table 1 reports the descriptive statistics of the
level:
Y = a + bx +e
a = Constant term
b=
Regression
coefficients
for
the
35.30.
independent variable
Mean
Minimum
Maximum
S.D.
75
21.2846
3.19
35.30
6.72879
75
40.3282
1.00
341.83
59.21949
Regression Analysis
The results of the regression analysis of the
Tuhin, M. H. (2014)
Model Summary
Model
.321a
R
Adjusted
Square
R
Square
.103
.084
Std.
Error of
the
Estimate
6.43904
ANOVAb
Model
Sum of df Mean
F
Sig.
Squares
Square
Regression 228.415 1 228.415 5.509 0.23a
Residual 1990.136 48 41.461
Total
2218.551 49
a. Predictors: (Constant), CSR expenditure
b. Dependent Variable: Profitability in terms of ROE
Coefficientsa
Model
Unstandardize
Standardized
d Coefficients
Coefficients
Std.
(Constant)
Error
19.81
1.105
Beta
Sig.
17.927
.000
2.347
.023
4
CSR
.036
.016
.321
expenditure
a. Dependent Variable: Profitability in terms of ROE
Description of Analysis
Tuhin, M. H. (2014)
hypothesis
developed
in
the
study
is
weak)
expenditure
be
impact
is
Samina, 2012).
is
on
is
weak.
It
profitability.
needs
The
to
result
in
explaining
positive
the
variations
perception
in
The
among
the
profitability of a bank.
long-term
implied
profitability
that
rather
Bangladeshi
short-term
banks
should
Tuhin, M. H. (2014)
the
moral
management
of
organizational stakeholders. Business
Horizons, Vol. 34(4): 39-48.
[5] Caroll, A. B. and K. M. Shabana.
(2010). The business case of corporate
social responsibility: A review of
concepts, research and practice.
International Journal of Management
Review, Vol. 12(1): 85-105.
[6] Cochran, P. L. (2007). The evolution
of corporate social responsibility.
Business Horizons, Vol. 50: 449-454.
Tuhin, M. H. (2014)