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All Journal ACCOUNTHIK : Journal of Accounting and Finance Prosiding Amal Insani Foundation
Amrulloh, Ihsan
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The Effect of Corporate Social Responsibility on Financial Performance in Chemical Industry Companies Listed in IDX Arisandy, Maya; Amrulloh, Ihsan; Ghifari Arkan, Muhammad
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12194

Abstract

The financial performance of Chemical Industry companies in 2019-2021 as measured by Return on Assets, Return on Equity, and Return on Sales, there were increases and decreases. This can happen due to several factors such as fluctuations in raw material prices and the emergence of the Covid-19 outbreak. Financial performance is a factor that provides freedom and flexibility to management to carry out and disclose Corporate Social Responsibility (CSR) programs. The purpose of this research is to determine the influence of Corporate Social Responsibility on company financial performance. Proxies for financial performance are Return on Assets, Return on Equity, and Return on Sales. The indicators used by Corporate Social Responsibility are based on the GRI (Global Reporting Initiatives) version G4 indicators. This research uses Chemical Industry companies on the Indonesia Stock Exchange (BEI) in 2019-2021. The method used in this research is a quantitative method. The population in this research is Chemical Industry companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was determined using a purposive sampling method so that 13 companies were obtained as samples. The research results show that Corporate Social Responsibility has an effect on Return on Equity, but has no effect on Return on Assets and Return on Sales.
THE INFLUENCE OF STAKEHOLDER PRESSURE AND COMPANY ACTIVITIES ON SUSTAINABILITY REPORTS Arisandy, Maya; Sari Pohan , Erlina; Amrulloh, Ihsan; Fahimi Bin Sofian, Muhammad; Dewi Yulia Ningrum, Paradila
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

In Indonesia, sustainability reporting has shown an increase thanks to regulations that require companies to report on their social and environmental responsibilities. However, despite clear regulations, there are still a number of companies that have not fully fulfilled this obligation by presenting sustainability reports. Out of 46 companies, only 11 consistently publish sustainability reports. This shows that there are still many who have not met the standards despite increasing socio-environmental awareness and regulations. The purpose of this research is to examine the influence of stakeholder pressure and company activities on sustainability reports. Stakeholder pressure is the pressure exerted by public stakeholders who demand communication regarding corporate social responsibility activities in the form of reports, while the company's activities reflect the level of success and failure in implementing activities in accordance with the established policy programs. This research uses multiple linear regression methods with a sample size of 11 mining companies listed on the Indonesia Stock Exchange from 2018 to 2022, and the sampling technique employed is purposive sampling. This research shows that companies facing higher stakeholder pressure will improve the quality of their sustainability report disclosures, while high company activities do not affect the sustainability report, as these activities are not directly related to the disclosure of the sustainability report
Co-Authors Arisandy, Maya Dewi Yulia Ningrum, Paradila Fahimi Bin Sofian, Muhammad Ghifari Arkan, Muhammad Sari Pohan , Erlina