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Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Sektor Non Keuangan di Indonesia

ABSTRACT

This research was conducted to determine the influence of corporate social
responsibility as measured by the amount of CSR spending, CSR awards and CSR
activities on the financial performance of non-financial sector companies in
Indonesia. In addition, the aim of this research is to find out whether there are
differences in the level of CSR spending, awards and activities between companies
that have and do not have a CSR committee.
This research is quantitative research using secondary data originating
from annual reports and sustainability reports from sample companies. The
population in this research is non-financial sector companies listed on the
Indonesia Stock Exchange in 2021-2022. The sample used in the research was taken
using a purposive sampling technique and obtained a sample of 309 companies
with 2 years of observation to obtain final sample data of 618 data. This research
uses multiple linear regression analysis methods in the data testing process.
The results of this research state that CSR spending has a significant
positive effect on the company's financial performance. Meanwhile, CSR awards
and CSR activities have no effect on the company's financial performance. Apart
from that, this research also states that there are differences in the level of CSR
expenditure, awards and activities between companies that have and do not have a
CSR committee.

Keywords: CSR Spending, CSR Awards, CSR Activities, Financial Performance,
ROA, CSR Committee

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 FIT p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 175 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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