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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Inovasi Bisnis (Inovbiz) Distribusi SEIKO : Journal of Management & Business Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Almana : Jurnal Manajemen dan Bisnis MABIS: Manajemen dan Bisnis JURNAL LENTERA BISNIS JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) eCo-Buss Journal of Global Business and Management Review Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JWM (JURNAL WAWASAN MANAJEMEN) Jurnal Manajemen dan Pemasaran Jasa Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EJOIN : Jurnal Pengabdian Masyarakat Social Engagement: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Optimum: Jurnal Ekonomi dan Pembangunan Jurnal Dinamika Manajemen
Marheni, Dewi Khornida
Universitas Internasional Batam
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Journal : JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

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PERAN FINANCIAL LEVERAGE SEBAGAI PEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE Marheni, Dewi Khornida; Kristina, Kristina
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.8579

Abstract

ABSTRAKPenelitian ini adalah untuk mengetahui apakah terdapat pengaruh dari pelaksanaan Corporate Social Responsibility (CSR) terhadap financial performance yang diproksikan oleh Return on Assets (ROA) dan Return on Equity (ROE) dengan efek moderasi dari financial leverage. Metode penelitian yang digunakan berupa penelitian kuantitatif dengan menggunakan data sekunder yang dikumpulkan dari laporan tahunan perusahaan. Sampel penelitian yang digunakan ialah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021, dengan total sampel berjumlah 72 perusahaan menggunakan metode purposive sampling dan analisis regresi data panel. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif terhadap ROA dan tidak berpengaruh terhadap ROE, sedangkan financial leverage berpengaruh negatif terhadap hubungan CSR dengan ROA dan tidak berpengaruh terhadap hubungan CSR dan ROE. Hubungan yang negatif pada ROA mengartikan bahwa rata-rata hutang perusahaan lebih besar dari pengembalian aset perusahaan, sehingga disarankan bagi manajer untuk menjaga eksposur hutang yang tinggi karena dapat mengikis keunggulan kompetitif perusahaan.ABSTRACTThe purpose of this research is to find out whether there is an influence from the implementation of Corporate Social Responsibility (CSR) on financial performance proxied by ROA and ROE with the moderating effect of financial leverage. The research method used is quantitative research using secondary data collected from the company's annual report. The research sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, with a total sample of 72 companies using the purposive sampling method and panel data regression analysis. The results showed that CSR has a positive effect on ROA and has no effect on ROE, while financial leverage has a negative effect on the relationship between CSR and ROA and has no effect on the relationship between CSR and ROE. A negative relationship with ROA means that the average company debt is greater than the company's return on assets, so managers should maintain high debt exposure because it can erode the company's competitive advantage.
Co-Authors Abner O nesimus Sijabat Ade Olivia Agus Susanto Alex Alex Alfred Joven Angelina Wulan Juniarty Angellyn Lim Anmelrina Anmelrina Antalius, Yosep Deki Ardi Hermanto Arienda Gitty Ramadani Arienda Gitty Ramadani Ayu Purnama Calvin Calvin Candy Candy Candy Candy, Candy Cheristina, Cheristina Cindy Ellysa Cindy Ellysa Cing Mei Cruz II, Roque B. Darvin Darvin Desi Mulyati Dessy Aliandrina Dhifira Annisa Widyasari Dhifira Annisa Widyasari Dhifira Annisa Widyasari Diana Diana Diana Merliana Rahman Eddy Oktarianto Ellen Ellen Eni Valentina Enje Aprilla Erick, Erick Evelyn Evelyn Evelyn Fanesha Nissy Kusweanto Firman Adiyasa Fitri Sembiring Milala Grace Geovanni Gracia Melani Greece Agustin H, Andre Steven Hashim, Hanini Ilyana Che Helen Tan Hendry Hendry Heri Hartono Herman Herman Hery Haryanto Hery Haryanto Hesniati Hesniati Hesniati, Hesniati Ibrahim, Mukdad Isnaini Nuzula Agustin Jeffri Winardy Jenny, Jenny Jevfri Jevfri Jimmy Cung Joey Joey Jofia, Nurul Johny Budiman Joycelin Joycelin Julia Rahayu Putri Julianto Julianto Junita Junita Kelvin Kelvin Kwek Kendri Setiawan Kristina Kristina Kwek, Kelvin Laurent Aranathasya Selay Leonardo Christofher Lindawati Lindawati Lusi Lusi Lydia Desrita Marcelino Marcelino Marthin, Ricko Maudy Febrianna Meillverrani Erline Mellitania Surya Mentari Indah Sari Michelle Selvia Liu Milenia Ong Mirza Salman Pahlavi Muhammad Taufik Ong, Milenia Putra, Edy Yulianto Ramadani, Arienda Gitty Rano Ardiansyah Ratih Anggraini Ratih Anggraini, Ratih Ricky Wijaya Rieza Melinda Rivaldo Fariadi Ivanda Robin Robin Salim, Silvia Satya Satya Selvia Eka Marliana Sepbianto Sepbianto Serina, Serina Shellin Shellin Shelvi Shelvi Sherry Sherry, Sherry Shirley Feblicia Silvy Gresia Stella Yosephine Suryati Suryati Susanti Susanti Suwandi Suwandi Syelen Syelen Tazkia, Putri Tri Anggi Astuti Valentina, Cindy Vanni Valentina Veronica Veronica Viviani Viviani Wandi, Yulfis Widiyanti, Riski Wijaya, Cynthia Anna Wily Wily Winardy, Jeffri Wisnu Yuwono Yandi Suprapto Yanni Yanni Yulfiswandi, Yulfiswandi