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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Putri Kusuma Wardini, Anggi
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Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Novia Dwi Martha , Sanky; Putri Kusuma Wardini, Anggi; Sukiati, Wiwin; Dwijayanti, Rima
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 1 (2025): Oktober
Publisher : Universitas Sangga Buana

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Abstract

This study analyzes the effect of Corporate Social Responsibility (CSR) and company size on financial performance as proxied by Return on Assets (ROA). The study employs a quantitative approach using panel data regression on companies included in the LQ45 index listed on the Indonesia Stock Exchange during the 2019–2022 period. The results indicate that CSR does not have a significant effect on financial performance, while company size has a significant effect. Simultaneously, CSR and company size have a significant effect on financial performance. The coefficient of determination shows that 19.3% of financial performance variation is explained by the independent variables, while the remaining 80.7% is explained by other factors outside the model
Co-Authors Dwijayanti, Rima Novia Dwi Martha , Sanky Sukiati, Wiwin