Pengaruh Kinerja Keuangan terhadap Corporate Social Responsibility (CSR) pada Perusahaan Makanan dan Minuman

Hanjar Wicaksono, Fera Sasmita, Ruby Adya Ananta

Abstract


This study aims to explore the relationship between financial performance as measured by ROA, ROE, PBV, DAR, DER, and SIZE and corporate social responsibility (CSR) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. Collection data was collected using a purposive sampling method, where the sample was chosen deliberately according to the aims and objectives of the study. A total of 115 companies were sampled for this study. According to the findings of the study, 1) ROA has no significant impact on corporate social responsibility (CSR). 2) ROA has no significant impact on corporate social responsibility (CSR). 3) PBV has a significant impact on corporate social responsibility (CSR). 4) DAR has no significant impact on corporate social responsibility (CSR). 5) DER has no significant impact on corporate social responsibility (CSR). and 6) Company size has a significant impact on corporate social responsibility (CSR). This research has implications for companies in the food and beverage sector in order to improve the company's financial performance through CSR disclosure, because the higher the CSR disclosure, the higher the company's financial performance.


Keywords


corporate social responsibility (CSR), profitability, price to book value (PBV), leverage, size

Full Text:

PDF

References


Brigham, E. F. dan J. F. H. 2011. Dasar-dasar Manajemen Keuangan. Edisi 11 Buku 2. Salemba Empat.

Gitman, Lawrence J., dan C. J. Z. 2012. Principles of Managerial Finance, 13th Edition. Pierson Prentice Hall.

Hery. 2016. Analisis Laporan Keuangan Integrated and Comprehensive Edition. Grasindo.

Jonathan, H., & Sinaga, J. T. G. 2022. Pengaruh Kinerja Keuangan Dan Kualitas Audit Terhadap Pengungkapan Csr Pada Masa Pandemi Covid-19. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(2), 1136–1157. http://journal.stiemb.ac.id/index.php/mea/article/view/2068

Kartini, P. T., Maiyarni, R., Tiswiyanti, W., Akuntansi, J., Ekonomi, F., Bisnis, D., & Jambi, U. (2019). Pengaruh Return on Asset (ROA), Return on Equity (ROE) dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi Dan Keuangan, 7(2), 343–366.

Kasmir. 2010. analisis laporan keuangan. PT Raja Grafi Indo Persada.

Klaudia, S., Parawiyati, P., & Harmono, H. 2022. Implementasi Good Corporate Governance Terhadap Nilai Perusahaan Melalui Pengungkapan Corporate Social Responsibility. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 13(1), 14–26. https://doi.org/10.33558/jrak.v12i2.3115

Machfoedz, M. 1994. Financial Ratio Analysis and The Prediction of Earnings Changes in Indonesia,. Gajahmada University Business Review.

Mutamimah, M., Hartono, S., & Sugiyanto, E. K. 2011. Model Peningkatan Return Saham Dan Kinerja Keuangan Melalui Corporate Social Responsibility Dan Good Corporate Governance Di Bursa Efek Indonesia. Jurnal Manajemen Teori Dan Terapan| Journal of Theory and Applied Management, 4(1), 1–12. https://doi.org/10.20473/jmtt.v4i1.2408

R.M. Haniffa dan T.E. Cooke. 2005. The impact of culture and governance on corporate social reporting, Journal of Accounting and Public Policy. Journal of Accounting and Public Policy, 24(5), 391–430.

Rafid, A. G., Pohan, H. T., & Noor, I. N. 2019. Pengaruh Kinerja Keungan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi. Jurnal Akuntansi Trisakti, 4(2), 245–258. https://doi.org/10.25105/jat.v4i2.4838

Sekarwigati, M., & Effendi, B. 2019. Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure. STATERA: Jurnal Akuntansi Dan Keuangan, 1(1), 16–33.

Silva, M. J., Azevedo, G., & Oliveira, J. 2021. Corporate Social Responsibility Disclosure. Encyclopedia of Sustainable Management, 1–11. https://doi.org/10.1007/978-3-030-02006-4_739-1

Smulowitz, S., Becerra, M., & Mayo, M. 2019. Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696.

Syilfania, H. 2022. Pengaruh Ukuran Perusahaan, Profi tabilitas Dan Leverage Terhadap Corporate Social Responsibility Perusahaan Penerima Platinum The Infl uence of Company Size, Profi tability and Leverage on Corporate Social Responsibility of Corporate Platinum Award Recip. Jurnal Akuntansi Dan Perpajakan, 8(1), 29–43. http://jurnal.unmer.ac.id/index.php/ap




DOI: http://dx.doi.org/10.33087/jiubj.v23i2.4130

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

ADRESS JOURNAL

JURNAL ILMIAH UNIVERSITAS BATANGHARI JAMBI (JIUBJ)
Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jiubj.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.