Corporate Social Responsibility’s Effect on Corporate Financial Performance

Purwitasari, Fadilla (2020) Corporate Social Responsibility’s Effect on Corporate Financial Performance. Nova Science Publishers. (Unpublished)

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This study analyzes the effect of corporate social responsibility (CSR) disclosure on the financial performance of 386 non-financial companies listed on the BEI in 2014. The proxies used as financial performance variables are Market-to-Book (MB) value ratio of equity and Return On Asset (ROA). This research is quantitative with regression analysis. The result shows that CSR disclosure had significant negative effect on MB value ratio of equity because the absence of proper formulation regarding the influence of CSR on financial performance causes investors still to consider CSR activities as only an expenditure. The result also shows that CSR disclosure has no effect on ROA. Keywords: CSR, financial performance, industry type, Market-to-Book (MB) value ratio of equity, ROA.

Item Type: Other
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business
Depositing User: Sulimin BP3
Date Deposited: 23 Sep 2022 06:04
Last Modified: 23 Sep 2022 06:04

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