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All Journal ETIKONOMI Economic Journal of Emerging Markets JDM (Jurnal Dinamika Manajemen) Jurnal Promosi Pendidikan Ekonomi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen NUSANTARA : Jurnal Ilmu Pengetahuan Sosial At-Tadbir : jurnal ilmiah manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Equilibrium Journal Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Almana : Jurnal Manajemen dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Manajerial EVOLUSI : Jurnal Sains dan Manajemen Jurnal Ilmu Komputer dan Bisnis International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Global Business and Management Review Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Studi Ilmu Manajemen dan Organisasi juremi: jurnal riset ekonomi JWM (JURNAL WAWASAN MANAJEMEN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal For Management Student (JFMS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mestaka: Jurnal Pengabdian Kepada Masyarakat Moneter : Jurnal Keuangan dan Perbankan
Hesniati, Hesniati
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Unlocking Profitability: How CSR Practices Drive Financial Performance Through Green Innovation Haryanto, Hery; Hartono, Cindy; Hesniati, Hesniati
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.39531

Abstract

This study explores the influence of corporate social responsibility (CSR) and green innovation on corporate financial performance. Using purposive sampling, the research examines a sample of 126 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data were collected from the sample companies annual reports. Employing regression analysis to analyze the data, this study finds that CSR and green innovation positively affect financial performance. Companies that actively engage in CSR initiatives are more likely to implement environmentally friendly innovations. This study also found that green innovation mediates the relationship between CSR and financial performance. Consequently, prioritizing CSR fosters green innovation, which, in turn, improves financial performance through increased efficiency, corporate reputation, and market opportunities. This study provides valuable insights for managers and practitioners, highlighting the strategic role of CSR in strengthening financial performance through green innovation.
Corporate Social Responsibility in Family-Controlled Firms: A Moderated Study of Slack Resources in Indonesian Manufacturing Haryanto, Hery; Hesniati, Hesniati; Maitri, Badra
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.43782

Abstract

The socioemotional wealth perspective emphasizes a companys concern with preserving its reputation and image. This study investigates the effects of family firms, family ownership, and family management on corporate social responsibility (CSR) disclosure, with slack resources serving as a moderating variable. Employing a quantitative approach, the analysis draws on secondary data from 118 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 20182022, yielding 590 firm-year observations. Multiple linear regression using Stata was applied. The results show that family firms have a significant negative effect on CSR disclosure, while family management has a significant positive effect. In contrast, family ownership exhibits no significant relationship with CSR disclosure. Moreover, slack resources are found to moderate the relationships between family firms, family ownership, family management, and CSR disclosure.
Co-Authors Agustin, Conny Andrew Andrew, Andrew Angel Lim, Michelle Angelina, Winna Arviano, Hengky Aurellia, Angeline Candy, Candy Carol, Carol Chuadra, Wiriya Dharma Cuandra, Fendy Diarti, Yen Elida, Shelly Ellen Ellen Erlen, Erlen Fernando Fernando, Fernando Feronika Romadoni, Salsabilah Hartono, Benedicte Hartono, Cindy Hery Haryanto Isnaini Isnaini Isnaini Nuzula Agustin Jasmine, Florentina Jenny, Jenny Jessica Novia Joey, Joey Johny Budiman Jolin, Jolin Joycelin, Joycelin Kelly Kelly Kelvin Kelvin Kho, Celine Koo, Felicia Lady, Lady Lie, Kelvin Limgestu, Rico Lina Lina Lindawati Lindawati Mahendra, Rizky Adi Maitri, Badra Marheni, Dewi Khornida Novilia Novilia, Novilia Putri, Shieny Tan Ramadani, Arienda Gitty Robin Robin, Robin Rudiyanto Rudiyanto, Rudiyanto Safitri, Destiana Santi Santi Sisca, Veni Sonata, Vina Steven Steven Suprapto, Yandi Susanti Susanti Valentina, Cindy Verandi, Rizal Vernando, Lovis Vincent Vincent, Vincent Viviani, Viviani Vivyanti, Vivyanti Winardy, Jeffri Yulfiswandi, Yulfiswandi