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Journal : Journal of Enterprise and Development (JED)

Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry Rahmawati, Rahmawati; Riyanti, Riyanti; Yusuf, Marwah
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8462

Abstract

Purpose — This study aims to examine the moderating effect of the company size on the relationship between Corporate Social Responsibility (CSR) disclosure and company profitability in mining industry.Method — This study employs multiple regression to examine the relationship between CSR disclosure and profitability using ROA and ROE proxies, with company size as a moderator. The observations were conducted on 12 mining companies listed on the Indonesia Stock Exchange during the period of 2018-2022.Result — We found that company size moderates the relationship between CSR disclosure and company profitability, using ROA and ROE as proxies. The results indicate that CSR disclosure had a positive and significant effect on company profitability when measured with ROA proxies but did not show significance with ROE proxies.Contribution  — This research contributes by using company size variable as the moderator in the relationship between CSR disclosure and financial performance.
Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry Rahmawati, Rahmawati; Riyanti, Riyanti; Yusuf, Marwah
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8462

Abstract

Purpose — This study aims to examine the moderating effect of the company size on the relationship between Corporate Social Responsibility (CSR) disclosure and company profitability in mining industry.Method — This study employs multiple regression to examine the relationship between CSR disclosure and profitability using ROA and ROE proxies, with company size as a moderator. The observations were conducted on 12 mining companies listed on the Indonesia Stock Exchange during the period of 2018-2022.Result — We found that company size moderates the relationship between CSR disclosure and company profitability, using ROA and ROE as proxies. The results indicate that CSR disclosure had a positive and significant effect on company profitability when measured with ROA proxies but did not show significance with ROE proxies.Contribution  — This research contributes by using company size variable as the moderator in the relationship between CSR disclosure and financial performance.
Co-Authors . Harwoko Akbar, Niko Aldino, Ilham Ambarwaty, Desrizal Tri Aminah, Aidil Anak Agung Istri Sri Wiadnyani Andry Priharta Angelina, Christin Anggiaputra, Nathanael Steffano Budi Anggoro, Rifki Dwi Antong Antong, Antong Anugrah Sari, Rinda Aprilya, Indriyani Arbanto, Bonifasius ARDIANSYAH ARDIANSYAH Ardiansyah, Anwan Rahmat Aryawati, Wayan Asriany Asriany, Asriany Athar, Muhammad Raihan Aulia, Indira Hauriina Aynun S., Reizka Azalia, Mita Bambang Sutrisno Chairina Chairina, Chairina Dalimunthe, Inna Muthmainnah Darmawan, Dikky Dassaad, Dassaad Deisye Supit Dewi, Dian Kemala Dian Septinova Diana Sari Dimas Nugroho Dwi Nuryani, Dina Eddy Irsan Siregar Eka Sari, Fitri Ekasari, Fitri Eko Supriyanto Endang Susilaningsih Fadlan, Azhardhya Norr Muhammad Faradiba, Diandra Salsabila Fiantika, Widia Fitriani, Nabila Ayu Gabby K., Dyah Gad Datak, Gad Gea, Hilda Enonia Habibi, Khairul Halim Usman, Halim Hanafi Hanafi Hanafi, Riyan Hanifah, Azimah Hennyta, Violent Henry Wijaya, Henry Herliyana, Dea Hermaliya, Dinda Hermawan, Dessy Hilmiyati, Fitri Hindami, Rio I Ketut Patra, I Ketut Ihsan, Mahlil Nurul Irma Irma Irreniza, Kayla Yasmin Ismiasih, Ismiasih Isnani, Tuti Izuan, Muhammad Jeriansyah, Jejen Junaidi Junaidi Junita Junita Jusmiati Jusmiati Kamaruddin Kamaruddin Kania Dewi, Kania Kawilda Hasibuan, Cindy Khaira Nova Khoidar Amirus Lamia Diang Mahalia, Lamia Diang Lathifah, Nur Laila Legawati Legawati, Legawati Lela Hindasah Linuz LUKMAN, LUKMAN Luqman Hakim Ma’mun, Amung Mada Adi Wibowo, Mada Adi Madi Hartono Maharani, Defa Putri Malhan, Malhan Mambrasar, Ronald Manan, Afni Abdul Mariana, Irma Maryam Maryam Mar’ati, Fudji Sri Maskunah, Maskunah Mayangsari, Putri Mohamad Solahudin Monica Ramadayanti, Desty Muhammad Kasran Muhammad Saleh Mukhlis, Muhammad Mulatsih Mulatsih Mulianingtyas, Grace Valentina Mustafa, Sri Wahyuny Nadhira, Ahmad Nining Purwaningsih Nisa, Nisa Noordiati Noordiati Nugroho, Rikho Nur Annisa Nurafifah, Luthfiyati Nurhalina Sari Nurhaliza Lubis, Siti Nurlan Kusmaedi Nurul Khoirun Nisa Octavia, Lestari Orgenese Palupi, Dyah Pantjatmono, Teguh Patangkin, Imelda Prasetia, Berly Tenica Priharta, Andry Prilatama, Yoris Purnama Edy Santosa Puspitarini, Ratih Putra, Mochamad Iqbal Herawata Putra, Ngurah Made Darma Putri E., Dea Putri, Cinta Qiraniah Putri, Era Julia Putri, Salsabila Auni Putri, Sindi Lestari Rachmawati, Siti Fitria Rahmawati, Anggun Tri Rahmawati, Nelly Rahmawati, Niken Rahmawati, Rahmawati Rais, Rinovian Riawan Riawan, Riawan Ridwan, Ridwan Risky, Ririn Mutiara Riyadi, Dadan Slamet Rohman Rohman Rosdiana, Siti Rosliyati, Rosliyati Rosyadi, Rosyadi Rudy Sutrisna Sahrir, Sahrir Sairun, Aryani Samuel Mamonto Saputri, Milla Evelianti Sari, Salza Nabila Septiandi, Adrian Rahman Septiani, Laela Sipayung, Mario Asido Siti Aisyah Hanim, Siti Aisyah Siti Salamah Br Ginting Situmeang, Mahyudin Situmorang, Sintia Sofyan Syamsuddin Sofyana Sofyana Sri Suharyati Subaktiar, Subaktiar Sudarmawanti, Erna Suhendra, Faiza Assyifa sukri Sukri, sukri Sultan Sultan Surmini, Surmini Susanto, Febi Syahrodji, Putri Saqina Emilia Syahruddin Mahmud, Syahruddin Thamrin, Andi Nurlinda Tintin Kurtini Ummah, Nur Ainun Mustiha Uswatun Hasanah Wahyu Hidayat Wahyudi , Budi Warnida Warnida Widiastuti, Susanti Wijaya, Abhimantara Agung Pradnya Yanti, Dhiny Easter Yunisca Nurmalisa Yusuf, Marwah