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All Journal AKTSAR: Jurnal Akuntansi Syariah
Ahmad Ikliluddien Noor
Universitas Stikubank Semarang
Economics, Econometrics & Finance

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Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur Ahmad Ikliluddien Noor; Ceacilia Srimindarti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.15682

Abstract

This study aims to analyze how the influence of the implementation of corporate social responsibility (CSR) and firm size on the company's financial performance. This study's populations are infrastructure companies listed on the Indonesia stock exchange during 2017-2020, and 20 companies were used as a sample. The sample selection in this study uses a purposive sampling method. The data were analyzed using panel data regression analysis. This research found that implementing corporate social responsibility does not affect the company's financial performance. At the same time, the firm size has a negative effect on the company's financial performance.
Co-Authors Ceacilia Srimindarti