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All Journal Jurnal Dinamika Ekonomi Syariah
Fitri, Niken Aristania
Unknown Affiliation
Religion Economics, Econometrics & Finance

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THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH THE EFFECT PROFIT MANAGEMENT MODERATION (Empirical Study on Energy Sector Companies on the IDX Period 2021-2023) Fitri, Niken Aristania; Hadi Sucipto
Jurnal Dinamika Ekonomi Syariah Vol. 12 No. 2 (2025): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v12i2.1507

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on the financial performance of Energy Sector Companies listed on the IDX for the 2021-2023 Period and evaluate the moderating effect of earnings management on the relationship between CSR and financial performance of Energy Sector Companies listed on the IDX for the 2021-2023 Period. The population of this study is energy sector companies whose shares are listed on the Indonesia Stock Exchange (IDX) in 2021-2023 and the research sample is 10 companies. Using processed with SPSS. The results of the study show that CSR has a significant positive effect on financial performance in Energy Sector companies listed on the IDX for the 2021-2023 Period. Earnings management is unable to moderate the relationship between CSR and financial performance in Energy Sector companies listed on the IDX for the 2021-2023 Period.
Co-Authors Hadi Sucipto