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Journal : Jurnal Ilmiah ASET

Pengaruh Corporate Social Responsibility Disclosure Terhadap Financial Performance dengan Good Corporate Governance sebagai Variabel Moderasi Rosid, M Abdul; Marsono
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.244

Abstract

This research aims to analyze and obtain empirical evidence on the influence of corporate social responsibility (CSR) disclosure on financial performance in non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022, with corporate governance as a moderating variable. Corporate governance (CG) is measured using indicators of audit quality and the composition of independent board commissioners. This research utilizes secondary data from 859 non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method employed is purposive sampling, resulting in a total sample of 38 non-financial companies selected based on predefined criteria. The analytical method used is Moderated Regression Analysis (MRA). The findings indicate that CSR has a negative impact on ROE, while CSR does not affect EPS. Audit quality as an indicator of CG does not moderate the relationship between CSR and financial performance. However, the indicator of the composition of independent board commissioners moderates the relationship between CSR and financial performance measured by ROE, though it does not significantly affect financial performance measured by EPS
Co-Authors A.Deni nuragil Adhim, Moh. Agus Dwi Assahrul Ahmad Junaidi Aida, Yuni Nihayatun Nur Alwa, Muaffa Asyahri Hadi Nasyuha Aufareyza, Dony Tata Ayatin, Hidayati Mu’immah Bahrul Rizky Kurniawan Bayu Aji, Khusnul Darjat Saripurna Dedi Setiawan Dewi, Putu Ayu Septiari Dicky Nofriansyah Didik Nurhadi Didik S, Waras Diva rahmadani prihadita sari Dono Jupriyanto Eka Suciari Putri, Ida Ayu Else Dwi Isjulia Nur Fika Farach, Ithrotul Fatkurrohman Fenty, Ni Ketut Gustin, Sintia Aulia Hamzah, Iqro Nur Handayani Rahayuningsih Hari Raditya Cahyani, I Dewa Ayu Agung Herawati, Sisca Novita Herlan Budi Hermawan Hikmah, Umrotul I Ketut Wisarja, I Ketut I Nyoman Suarjaya Edi Putra I Nyoman Temon Astawa I Putu Eka Pradnyana Iban, Carlos Ida Bagus Komang Sindu Putra Idatul Fitrotin Imam Muhtarom Iqro’ Nur Hamzah ISHAK Jupriyanto, Dono Kamalia Jaya, Praptika Khairu Syifa, Muhammad Rama Khoiriyah, Arifatul Kumalasari, Siti L.Tobing, Herdian Lumban Gaol, Nur Yanti Magjfiroh, Zazaul Mariami, Ita Mar’atus Sholikhah Masrurotur Rodiyah Muhammad nakula anjani putra sadewa Musyafa' Musyafa’ Muzaki , Nofi Afan Naylatur Rohmah NI GUSTI AYU MADE YENI LESTARI, NI GUSTI AYU MADE YENI Ni Komang Sutriyanti Ni Wayan Sri Rahayu ning puri, nur aisyah Novi Herdian Nugroho, Nurcahyo Budi Nur aisyah ning puri Nuricah, Eka Heni Nuryani, Anik Nyoman Wiraadi Tria Ariani Pasaribu, Hardiani Perbowosari, Heny Puri , Nur Aisyah Ning Puri, Nur Aisyah Ning Putri ayu nanda sholehah Putri ayu nanda solehah Rahayu, Ni Wayan Sri Rhohmah, Ulfatur Risma susila Riswana, Melvi Robert Markus Zaka Lawang Rodiyah, Masrurotur Rohmah , Sinta Nur Rohmah, Nailatur Rokhmah, Sinta Nur Rosid, M Abdul Sadewa, , m. Nakula Anjani Putra Safika, Fitri Dwi Nur salsabila, Rosita Eva Saniman Saputra, Nurdiansyah Rico Sedana Suci, I Gede Septiari Dewi, Putu Ayu Setiawan, Rizki Sholehah, Putri Ayu Nanda Sholehah, Rita Amelina Sholiha, Rita Amelina Sholikhah, Mar’atus Siswanto Suci Andini SUPRAYITNO Suyanta, I Wayan Syafitri, Syahrina Teguh Kurniawan Totok Dewayanto Tuwoso Umi Nadhiroh Umi Nadhiroh Umrotul hikmah Utami, Ponita Rizki Wahyuni, Sukma Ningsih Ike Widiarti Rista Maya Wiranata, I Gusti Lanang Agung Yohanni Syahra Zazaul maghfiroh