Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dan Earning Management sebagai Variabel Moderasi

Ang, Jessica; Murhadi, Werner Ria; Ernawati, Endang

doi:10.24123/jerb.v1i1.2820

Cited by 7 publications

(6 citation statements)

References 11 publications

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“…It can then benefit the company by improving its financial performance. Still, this study is consistent with previous studies conducted by Selviana and Isbanah (2020), Ang et al (2020), Ruwanti and Rambe (2019), Sitanggang and Ratmono (2019), Parengkuan (2017), and Sudaryanti and Riana (2017) but not in line with the results of research by Suciwati et al (2017), and Lestari and Lelyta (2019). The second hypothesis test revealed the impact of CSR on financial performance could not be moderated by earnings management.…”

Section: Resultssupporting

confidence: 90%

Corporate Social Responsibility's (CSR) Impact on Financial Performance: Moderating Effects of Earnings Management and Leverage

Kusumawati

Asyilah

Bukhori

2022

MABIS

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Research aims: This research attempts to test the impact of CSR on financial performance, with earnings management and leverage acting as moderating factors.Design/Methodology/Approach: The manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019 served as the study object. Purposive sampling was utilized in sample selection, yielding 228 samples. Multiple linear regression and moderated regression analysis were the analytical techniques used in this study, with the EViews 10 program being used for the fixed effect model.Research finding: The analysis results indicated that CSR had no significant effect on financial performance; earnings management could not moderate the influence of CSR on financial performance; leverage could moderate the effect of CSR on financial performanceTheoretical contribution/Originality: The study's findings offer insight and input for company management in terms of implementing CSR and its relation to company performance.Practitioner/Policy implication: The findings of this study should be helpful to stakeholders in selecting how to implement a CSR program in their company.Research limitation/Implication: This study only uses ROE as an indicator of financial performance, the research period is only 5 years, and CSR data is only based on what is stated in the company's financial statements.

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Section: Resultssupporting

confidence: 90%

Corporate Social Responsibility's (CSR) Impact on Financial Performance: Moderating Effects of Earnings Management and Leverage

Kusumawati

Asyilah

Bukhori

2022

MABIS

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“…Kegiatan tersebut adalah tanggung jawab sosial atau Corporate Social Responsibility (CSR). [5]. Corporate Social Responsibility (CSR) dapat menghasilkan nilai lebih bagi perusahaan berkaitan dengan hubungannya dengan para stakeholder.…”

Section: Metode Dan Materiunclassified

“…Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh [15] dan [20] bahwa Ukuran Perusahaan berpengaruh positif terhadap Kinerja Keuangan. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh [5] dan [6] bahwa Corporate Social Responsibility tidak berpengaruh terhadap Kinerja Keuangan.…”

Section: Pengaruh Ukuran Perusahaan Terhadap Kinerja Keuanganunclassified

Pengaruh Intellectual Capital, Ukuran Perusahaan, Csr, Dan Struktur Kepemilikan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

Yudha

2021

jisamar

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This study aims to determine how much influence Intellectual Capital, Company Size, Corporate Social Responsibility (CSR), and Ownership Structure have on the Company's Financial Performance in Manufacturing Companies Listed on the IDX in 2015-2019 . This study uses secondary data. The method used in this research is pane l data regression analysis . This study used 34 manufacturing companies listed on the IDX from 2015 to 2019 which were used as samples. The sample technique in this study used purposive sampling, namely the determination of the sample using certain criteria. Data processing is done with tools Eviews. From this research, the following conclusions are obtained: (1) There is a positive and significant influence between Intellectual Capital and Financial Performance . (2) There is a positive and significant influence between Company Size on Financial Performance . (3) There is a negative and significant influence between Corporate Social Responsibility on Financial Performance . (4) There is a negative and significant influence between Ownership Structure on Financial Performance . (5) There is a positive and significant influence between Intellectual Capital , Company Size, Corporate Social Responsibility, and Ownership Structure simultaneously on financial performance.

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“…(Griselda et al, 2020) which states that the existence of legal, social and economic pressures in encouraging socially responsible behavior causes CSR activities to be carried out compulsively, because of demands from the environment and other stakeholders, therefore there is a lot of manipulation carried out by companies regarding social responsibility activities. This research is supported by (Ang et al, 2020) and (Wicaksono, 2019) which states that investors in developing countries are less concerned with social responsibility reports, so that CSR carried out by companies in Indonesia is still unable to influence company performance.…”

Section: The Influence Of Corporate Social Responsibility (Csr) On Co...mentioning

confidence: 92%

Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance?

Dientri,

Darmayanti,

Tri Lestari

et al. 2024

BAARJ

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The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.

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Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dan Earning Management sebagai Variabel Moderasi

Cited by 7 publications

References 11 publications

Corporate Social Responsibility's (CSR) Impact on Financial Performance: Moderating Effects of Earnings Management and Leverage

Corporate Social Responsibility's (CSR) Impact on Financial Performance: Moderating Effects of Earnings Management and Leverage

Pengaruh Intellectual Capital, Ukuran Perusahaan, Csr, Dan Struktur Kepemilikan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance?

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