Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business
hamida
Universitas Islam Negeri Profesor Kiai Haji Saifuddin Zuhri Purwokerto
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Linkages between Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Structure hamida; M. Arsyadi Ridha
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9762

Abstract

This study aims to analyze the relationship between corporate social responsibility and financial performance with the moderating role of ownership structure for manufacturing companies in the consumer goods sector. This study used 46 samples of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2017-2022 and the data collection technique used was purposive sampling. This study uses panel data regression analysis and MRA (Moderated Regression Analysis). The results showed that CSR significantly has a positive effect on ROA. While foreign ownership, managerial ownership and institutional ownership are not able to moderate the relationship between CSR and financial performance.
Co-Authors M. Arsyadi Ridha