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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Akuntansi dan Teknologi Informasi PEKBIS
Raja Adri Satriawan Surya
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi Fidela Raniah Sawity; Arumega Zarefar; Mayla Khoiriyah; Raja Adri Satriawan Surya; Atika Zarefar; Ulfa Afifah; Sinta Ramaiyanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6641

Abstract

This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.
Co-Authors Abang Reza Yunaz Adhitya Agri Putra Agausto Saputra Al Azhar A. ' Alfiati Silfi Algenti Zurlaili Sofia Atika Zarefar Cecep Kusmana Desni Fellya Dyah Anggraini Eka Hariyani Enni Savitri Erianti Sawitri Famela Syamratul Aini Fidela Raniah Sawity Julian Dini Astari Kamaliah ' Kartika Aulia Zein Khoirunnisa Alviyani Khurin’in Kurnia Putri Luthfia Putri Salsabila Malinda Yuliani Pascarina Mayla Khoiriyah Mudrika Alamsyah Hasan Muhammad Akbar S Novriandri Putra Ardian Raisa Rossalina Rheny Afri Hanif Rheny Afriana Hanif Rofika ' Rofika Rofika Selvy De Balqis Shendi Yunita Rizky Sinta Ramaiyanti Ulfa Afifah Yesi Mutia Basri Yuneita Anisma Zarefar, Arumega