HUBUNGAN DUA ARAH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA KEUANGAN (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

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HUBUNGAN DUA ARAH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA KEUANGAN (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

Tyas Astuwidhowati - Nama Orang; DEVI NARULITASARI - Nama Orang;

ABSTRACT The purpose of this study is to determine the two-way relationship between corporate social responsibility (CSR) and financial performance in food and beverage companies listed on the Indonesia Stock Exchange for the 2017–2021 period. In this study, corporate social responsibility (CSR) is measured using Corporate Social Responsibility Disclosure Index (CSRI). Whereas financial performance is measured using return on assets (ROA). The samples used in this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2021 period and published annual reports for the 2017–2021 period on the website www.idx.co.id using a purposive sampling method. There are 16 companies that meet the research sample criteria. The analytical method used in this research is panel data regression analysis with documentation and literature data collection methods. Based on the test results, the first hypothesis found that corporate social responsibility has a positive effect on the financial performance of food and beverage companies listed on the IDX for the 2017–2021 period. The second hypothesis, found that financial performance has a positive effect on corporate social responsibility in food and beverage companies listed on the IDX for the 2017–2021 period. Keyword : Corporate Social Responsibility (CSR), Finance Performance.

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Judul Seri: -
No. Panggil: 2X6.2 TYA h 23
Penerbit: SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023
Deskripsi Fisik: 21 cm, 125 halaman
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 2X6.2
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: Akuntansi Syariah
Info Detail Spesifik: -
Pernyataan Tanggungjawab: Tyas Astuwidhowati

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BAB I_195221138

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