The Influence of CSR, the Size of the Board of Commissioners and Leverage on Profitability of Manufacturing Companies Listed in BEI

Goh, Thomas Sumarsan; Henry, Henry; Erika, Erika

doi:10.33258/birci.v4i1.1756

Cited by 2 publications

(2 citation statements)

References 5 publications

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“…The findings of this study contrast with the perspectives of Karim et al, [12], Musleh [13], Althaf [14] and Abdin [15] who contend that CSR negatively impacts financial performance. Conversely, this study's outcomes align with the conclusions drawn in research conducted by Rahmi [29] and Goh et al, [30], which similarly discovered that CSR does not influence ROA.…”

Section: The Influence Of Csr On Financial Performancesupporting

confidence: 91%

The influence of CSR and environmental performance on profitability

Susilawati,

Syarief,

Gunawan

et al. 2024

E3S Web of Conf.

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This research seeks to investigate how corporate social responsibility (CSR) and environmental performance impact the financial profitability of a company. The approach employed is a quantitative methodology utilizing cross-sectional regression analysis with a sample comprising 72 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study findings reveal that the impact of CSR ( b=0,11;p-value=0,07) on financial performance is inconclusive. This is due to companies being unable to validate that their social responsibility aligns with community expectations, indicating no clear effect of CSR and environmental performance on company profitability.. On the other hand, environmental performance( b=0,07;p-value=0,00) affects the profitability of the company. This condition can be achieved because within the framework of legitimacy theory, the public considers that industrial waste processing carried out by the companies that are the sample in this study has a good impact on the company’s environment, which in turn will increase competitive advantage and ultimately increase company profits.

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Section: The Influence Of Csr On Financial Performancesupporting

confidence: 91%

The influence of CSR and environmental performance on profitability

Susilawati,

Syarief,

Gunawan

et al. 2024

E3S Web of Conf.

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“…In this study, the profitability measurement used is Return on Assets (ROA). The instrument was adopted from Goh et al (2021).…”

Section: Profitabilitymentioning

confidence: 99%

Determinants of corporate social responsibility disclosure

Darwanis

2022

IJRBS

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Mining sector companies are closely related to pollution, waste, and strong interactions with the environment. If the pollution and waste are ignored, it will cause environmental damage that consequently impacts environmental sustainability and the community around the company. Therefore, companies are requested to address environmental and social issues through corporate social responsibility activities. Determinants of corporate social responsibility disclosure include company size, liquidity, leverage, and profitability. The purpose of this study is to examine the effect of the determinants of corporate social responsibility disclosure on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The number of sample companies studied was seven mining sector companies, and the number of data tested was 35 (for five years). The data used in this research were derived from financial and sustainability reports. The sampling technique used in this study was the saturated sample. Data were analyzed using regression analysis processed using the SPSS application. This study revealed that company size, liquidity, leverage, and profitability affect corporate social responsibility disclosure.

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The Influence of CSR, the Size of the Board of Commissioners and Leverage on Profitability of Manufacturing Companies Listed in BEI

Cited by 2 publications

References 5 publications

The influence of CSR and environmental performance on profitability

The influence of CSR and environmental performance on profitability

Determinants of corporate social responsibility disclosure

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