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The Influence of CSR on Company Financial Performance Mahmud, M. Riza; Sari, Chindy Manika
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2727

Abstract

The relationship between Corporate Social Responsibility (CSR) and corporate financial performance is a complex and multifaceted issue. While there is still some debate about the extent to which CSR actually impacts financial performance, a growing body of research suggests that it can lead to significant benefits for companies. This research aims to provide a comprehensive understanding of the relationship between CSR and corporate financial performance by examining the theoretical and empirical literature, identifying the potential mechanisms by which CSR can influence financial performance, and examining the factors that may moderate the relationship. The findings of this research can be of interest to a wide range of stakeholders and can contribute to the ongoing debate about the value of CSR.
The Influence of CSR on Company Financial Performance Mahmud, M. Riza; Sari, Chindy Manika
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2727

Abstract

The relationship between Corporate Social Responsibility (CSR) and corporate financial performance is a complex and multifaceted issue. While there is still some debate about the extent to which CSR actually impacts financial performance, a growing body of research suggests that it can lead to significant benefits for companies. This research aims to provide a comprehensive understanding of the relationship between CSR and corporate financial performance by examining the theoretical and empirical literature, identifying the potential mechanisms by which CSR can influence financial performance, and examining the factors that may moderate the relationship. The findings of this research can be of interest to a wide range of stakeholders and can contribute to the ongoing debate about the value of CSR.
Corporate Social Responsibility, Employee Welfare and Social Return on Investment Pranata, Natasha Anjanette; Batuwael, Marcelia Adriana; Mahmud, M. Riza; Handoko, Steven Nathanael; Wicaksono, Septia; Pandin, Maria Yovita R.
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.644

Abstract

Corporate Social Responsibility (CSR) has become a major focus in the business world, as companies are not only required to achieve profits, but also contribute socially to society and the environment. This study aims to analyze the relationship between CSR implementation and community welfare on Social Return On Investment (SROI) with the case of PT Astra International Tbk during the 2020-2024 period. This research method uses a quantitative approach that utilizes secondary data from the company's sustainability report, while the data analysis is carried out with the help of SPSS. The research findings show that CSR and employee welfare partially or simultaneously have no significant influence on SROI. The study suggests that future research should increase the amount of data, determine other relevant variables, and handle multicollinearity to get more precise results.