Pengaruh Pengungkapan CSR Terhadap  Kinerja Keuangan Perusahaan

Sudaryanti, Dwiyani; Riana, Yosevin

doi:10.51289/peta.v2i1.273

Cited by 14 publications

(19 citation statements)

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“…Ketika perusahaan berjalan tidak sejalan dengan ekspektasi masyarakat, perusahaan tidak akan memperoleh legitimasi dari masyarakat, sehingga menurut pandangan sistem maka imbasnya akan dirasakan kembali oleh perusahaan. Dalam pandangan keuangan, turunnya legitimasi dari masyarakat akan terlihat dari biaya sosial yang meningkat atau pendapatan perusahaan akan menurun secara keseluruhan (Sudaryanti & Riana, 2017). Berbeda dengan penelitian yang ada, walau menggunakan variabel CSR sebagai varibel independen, penelitian ini menghitung jumlah pengungkapan CSR dengan merujuk pada peraturan GRI Standar (2016) yang resmi berlaku pada 2018 (Pustaka, 2017).…”

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Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan

Lavanda

Meiden

2022

JAGo

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The Covid-19 pandemic has regressed companies’ financial performance affecting the perspective of public and investors on sustainability that of the risk of financial distress. Companies need specific programs to improve this condition. Corporate Social Responsibility Disclosure (CSRD) and Good Corporate Governance (GCG) implementation are able to develop financial performance. This study aims to take a quantitative perspective to explore how CSRD and GCG affect financial performance. From high profile companies listed on the Indonesia Stock Exchange for the period 2018-2020, this study collects the sample using a non-probability technique and judgement method. The results show that CSRD, independent board of commissioners, audit committee, and firm size have significant effect on financial performance, while institutional ownership and board of directors have no significant effect on financial performance.

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Section: Abstrakunclassified

Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan

Lavanda

Meiden

2022

JAGo

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“…Research on the relationship between social responsibility and financial performance has been carried out by several researchers, including: (Gantino, 2016), (Sudaryanti & Riana, 2017), (Yulianingtyas, 2016), (Sari & Sinambela, 2008), (Hamdani, 2014), (Hafidzi & Qomariah, 2020), (Suciwati et al, 2016), (Darmawati, 2015), (Tang et al, 2012), (Angelia & Suryaningsih, 2015), (Cho et al, 2019), which states that corporate social responsibility can improve the company's financial performance. This research is not in line with several studies, including:(Kusuma & Syafruddin, 2014), (Parengkuan, 2017), (Yoon & Chung, 2018), (Qomariah, 2015) which states that social responsibility has no impact on the company's financial performance.…”

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confidence: 99%

Improving Financial Performance and Profits of Pharmaceutical Companies During a Pandemic: Study on Environmental Performance, Intellectual Capital and Social Responsibility

2021

QAS

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The COVID-19 pandemic that has hit the world in general and Indonesia in particular has paralyzed the economies of all countries in the world, including Indonesia. The current conditions have paralyzed activities and activities, ranging from business, economics, education, and many others. Even in the COVID-19 pandemic, companies must still be able to improve their performance in order to survive. The industrial sectors that are expected to survive and thrive in the midst of the Covid-19 pandemic are food, pharmaceuticals, hospitals, and information and communication technology (ICT). The purpose of this study is to identify the role of environmental performance, intellectual capital, and corporate social responsibility in increasing profitability and financial performance of Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research population is all pharmaceutical companies listed on the Indonesia Stock Exchange operating in Indonesia, totaling 9 companies with a measurement time of 3 years so that a sample of 27 is obtained. The data analysis method used is smart PLS analysis. The results showed that environmental performance had a positive and significant effect on profitability. Intellectual capital has no significant effect on profitability. Corporate social responsibility has a positive and significant effect on profitability. Environmental performance has no significant effect on financial performance. Intellectual capital has no significant effect on financial performance. Corporate social responsibility has a negative and significant effect on financial performance. The company's profitability has a negative and significant effect on financial performance.

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“…Profitabilitas digunakan untuk mengukur kinerja keuangan dalam penelitian ini. Rasio profitabilitas yang digunakan adalah ROA dan ROE (Sudaryanti & Riana, 2017).…”

Section: Pendahuluanunclassified

Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

Widyasari

Yadnyana

2021

E-Jurnal Akuntansi

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A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

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Pengaruh Pengungkapan CSR Terhadap Kinerja Keuangan Perusahaan

Cited by 14 publications

References 0 publications

Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan

Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan

Improving Financial Performance and Profits of Pharmaceutical Companies During a Pandemic: Study on Environmental Performance, Intellectual Capital and Social Responsibility

Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

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