Abstract

Age and experience of company are similar in concept of young and older companies but with different experiences, as well as other aspects. Age is considered a determinant of firm innovation due to the learning effect, which allows mature firms to innovate effectively due to building on previous routines and capabilities. The aim of this research is to determine the effect of CSR on financial performance, as measured by Return on Assets (ROA) and Return on Equity (ROE). The results of the regression analysis show that CSR has no effect on ROA and ROE. Based on the results of this research, Bank Victoria Syariah management must increase market share for financial performance, for example by intensifying promotions and corporate collaboration. The results of the regression analysis show that CSR has no effect on ROA and ROE at Bank Victoria Syariah.