Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Management and Islamic Finance
Riris Widyaningrum
Universitas Islam Negeri Raden Mas Said Surakarta
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Impact of Corporate Social Responsibility Disclosure on Financial Performance with Financial Statement Comparability as A Mediating Riris Widyaningrum; Adhelia Desi Prawestri
Journal of Management and Islamic Finance Vol. 6 No. 1 (2026): Journal of Management and Islamic Finance
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jmif.v6i1.15173

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on financial performance, mediated by financial statement comparability. This is a quantitative study. The subjects of this study are infrastructure sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sampling technique used was purposive sampling with a sample size of 192 observations. This study employed multiple linear regression analysis and path analysis to examine the effects of the hypotheses, utilizing EViews software. The study’s findings suggest that CSR does not significantly impact financial performance or financial statement comparability. Additionally, financial statement comparability does not significantly influence financial performance, nor does it mediate the relationship between CSR and financial performance. A mediating relationship cannot be established as the three variables do not exhibit a significant relationship. However, when combined with the control variables, they can influence financial performance.
Co-Authors Adhelia Desi Prawestri