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All Journal Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Ilmiah Manajemen Kesatuan
Areta Widya Kusumadewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Ilmiah Manajemen Kesatuan

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The Impact of Corporate Social Responsibility Disclosure on Company Performance Adib, Noval; Alam, Muhammad Dimar; Nugraha, Rizky Aditya; Rachman, Helmy Aulia; Kusumadewi, Areta Widya
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3040

Abstract

This study expands on the influence of Corporate Social Responsibility disclosure on firm performance, with a particular focus on advertising intensity as a moderating variable. Using a quantitative research approach, we employ multiple linear regression analysis to examine the relationship between financial performance and Corporate Social Responsibility practices. The sample consists of Indonesian public companies listed in the LQ45 index from 2019 to 2022. Our findings reveal that concealing Corporate Social Responsibility has a positive impact on firm performance, highlighting the beneficial effects of transparent Corporate Social Responsibility practices. However, advertising intensity does not moderate the relationship between Corporate Social Responsibility disclosure and firm performance. These results suggest that while disclosing Corporate Social Responsibility itself improves firm performance, the level of advertising intensity does not change this relationship. This study contributes to the understanding of the role of Corporate Social Responsibility in corporate strategy and offers insights for managers and policymakers in emerging markets such as Indonesia. Future research should explore additional moderating variables and expand the analysis to other market contexts to further validate these findings.
Co-Authors Abdul Ghofar Aqila, Hafizh Arasy, Fajar Hafidh Bilqisa, Yayang Cahaya, Devi Nur Devy Pusposari Fauzia, Viramashita Ellena Fitriana, Defi Handaru, Wuri Cahya Helmy Adam Jawo, Mohammed Jawo, Muhammed Khoirul Umam Khoirul Umam Hasbiy Larasati, Wahyu Kartika M. Khoiru Rusydi Maesa, Sulton Maharani, Cevira Dewi Mirna Amirya Muhammad Dimar Alam Muhammad Faisal Riza Nafi’a, Insania Nisa’, Karimatun Noval Adib Octadila Laily Anggraeni, Octadila Laily Pratama, Fadhil Irvan Rachman, Helmy Aulia Rachman, Oktarian Aulia Rizkiyah, Ainul Sri Palupi Prabandari Wahyu Kartika Larasti Wuri Cahya Handaru Yeney Widya Prihatiningtias