Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur

Ahmad Ikliluddien Noor (Universitas Stikubank Semarang)
Ceacilia Srimindarti (Universitas Stikubank Semarang)

AKTSAR: Jurnal Akuntansi Syariah
Vol 5, No 1 (2022)

This study aims to analyze how the influence of the implementation of corporate social responsibility (CSR) and firm size on the company's financial performance. This study's populations are infrastructure companies listed on the Indonesia stock exchange during 2017-2020, and 20 companies were used as a sample. The sample selection in this study uses a purposive sampling method. The data were analyzed using panel data regression analysis. This research found that implementing corporate social responsibility does not affect the company's financial performance. At the same time, the firm size has a negative effect on the company's financial performance.