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All Journal Jurnal Ilmiah Admnistrasi Niaga Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Manajemen Bisnis Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) EKSPANSI Jurnal Riset Akuntansi dan Keuangan International Journal of Islamic Economics and Finance (IJIEF) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JRA: Jurnal Riset Akuntansi International Journal of Applied Business Research Jurnal Tabarru': Islamic Banking and Finance EKUITAS (Jurnal Ekonomi dan Keuangan) Performance Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Riset Terapan Akuntansi Jurnal Difusi Indonesian Journal of Economics and Management Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Applied Islamic Economics and Finance Journal of Islamic Economics and Business Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Mochamad Umar Mai
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jemasi Jurnal Ekonomi Manajemen dan Akuntansi

 1 
CORPORATE SOSIAL RESPONSIBILITY DAN KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR KRITERIA SYARIAH Setiawan, Setiawan; Mai, Muhamad Umar; Galuh, Nadya Raina
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.189

Abstract

The purpose of this study is to investigate how the influence of corporate social responsibility towards the corporate performance in general, and the influence of each subject of the corporate social responsibility. Corporate social responsibility is company’s activities in achieving a balance or integrations between the economic, social, and environment development without compromising the expectations of shareholder (obtain profit). In this research corporate performance measured by ROE (return on equity). The samples used in this study are all manufacturing companies enrolled in Indeks Saham Syariah Indonesia listing in 2017 and published the annual report in 2017 by using method of purposive judgement sampling. There are 87 companies that meet the criteria of the study sample. The analysis method used is path analysis. Data collection method used in this research is a method of documentation and literature study method. The results of this study indicate that the disclosure of CSR as in general has a significant effect on the performance of the company with a positive traits. Disclosure of CSR in the economic subject has no significant effect on company performance. Disclosure of CSR in the Environment has a significant effect on the performance of companies with positive traits. Disclosure of CSR in the Social subject has a significant effect on the performance of the company with a positive traits.
Co-Authors Adetiya Sabrina M. Nur Afriady, Arif Ajeng Defi Aprilia Amin, Hanudin Anisa Herdian Arry Irawan Arry Irawan, Arry Arwan Gunawan Asep Junjunan Avitariani, Annisa Nurul Barnas, Benny Dadang Hermawan Dadang Hermawan Dahtiah, Neneng Destian Arshad Darulmalshah Tamara Dian Imanina Burhany Dimas Sumitra Danisworo Djoni Djatnika DWI SUHARTANTO Dwi Suhartanto Elsa Oktaviani Faishal, Hanif Fania Naurah Azizah Fathimah Awliyaul Alim Fauziah, Raihani Galuh, Nadya Raina Hadiani, Fatmi Hasbi Assidiki Mauluddi Hastuti Hastuti Henny Ariani Imam Akbar Ilham Arif Ira Andriani Ishak, Jouzar Farouq Jam, Nor Syakina Kamaluddin, Nurhadi Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Lisna Oktaviani Ambarwati M. Rayhan Azis Moh Farid Najib Muhamad Faisal Pasha Ridwan Muhamad Faisal Pasha Ridwan Muhamad Muflih Muhammad Syaiful Nurasman Nadya, Galuh Raina Nahlarriva Zackia Nita Kurniasih Noorsyah Adi Noer Ridha Novianty, Ira Nurdin, Ade Ali Orryza Sativa Devi Pakpahan, Rosma Pratiwi, Leni Nur Putra, Sugih Sutrisno Putranda, Muhammad Imaduddin Radia Purbayati Rahmiatul Aula Raihani Fauziah Ramadhani, Rizkia Ramdani Ramdani Rani Putri Kusuma Dewi Razak, Dzuljastri Abdul Retno Gita Ayuningrum Riauli Susilawaty Hutapea Ring, Patrick J Rochendi, Hendi Ruhadi Ruhadi Ruhana, Nafisah Salsa Bila Azahra Salsabila Dwi Anggita Sa’bana, Rifqi Fauzan Sembiring, Etti Ernita Setianingsih, Ratih Setiawan Setiawan Shafanissa Aulia Zikri Shaikh, Imran Mehboob Siti Aisyah Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Syarief, Mochamad Edman Tiara Tresnawulan Barkah Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Via Muthmainnah Luthfi Widi Julianti Yanti Rufaedah, Yanti Yeni Siti Halimatus Sadi’yah Yunita Rizka Septiyani