Jurnal Wacana Ekonomi
Vol 22 No 3 (2023): Jurnal Wacana Ekonomi

The Effect of Corporate Social Responsibility (CSR) Disclosure on Earnings Quality

Taufikurachman, Cecep (Unknown)
Harto, Budi (Unknown)
Napisah, Lilis Saidah (Unknown)



Article Info

Publish Date
31 Oct 2023

Abstract

Financial reports provide crucial data for decision-making processes. An increase in corporate profits is possible if more emphasis is placed on CSR. The purpose of this study is to learn how CSR reporting influences the quality of companies listed on IDX between 2017 and 2021. This study employed both descriptive and confirmatory research methods. This study focuses on the population of hotels, restaurants, and travel agencies that are registered in IDX from 2017 to 2021. "Purposive sampling" is the methodology used to choose samples for this study. Out of the initial pool of 35 companies considered, only 16 met the criteria for inclusion in the sample. Research hypotheses will be tested with a test; standard analysis, linear regression, and a deterministic koefisien will all be used in the analysis. Research results with an alpha significance level of 0.05 show that partial implementation of corporate social responsibility has a negative effect on product quality. An efficiency ratio of 2.5% indicates that CSR reports have a minimal impact on employee productivity (by comparison, other factors account for 97.5%).

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Journal Info

Abbrev

JA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Wacana Ekonomi mengupas dan mendesiminasikan informasi ilmiah/ pengetahuan yang berkaitan dengan ilmu ekonomi sebagai ilmu yang mempelajari perilaku manusia dalam memilih dan menciptakan kemakmuran. Jurnal Wacana Ekonomi merupakan media komunikasi ilmiah dalam pengembangan dan penyebarluasan ...