Equity: Jurnal Akuntansi
Vol. 6 No. 1: September 2025

Corporate Social Responsibility, Employee Welfare and Social Return on Investment

Pranata, Natasha Anjanette (Unknown)
Batuwael, Marcelia Adriana (Unknown)
Mahmud, M. Riza (Unknown)
Handoko, Steven Nathanael (Unknown)
Wicaksono, Septia (Unknown)
Pandin, Maria Yovita R. (Unknown)



Article Info

Publish Date
20 Sep 2025

Abstract

Corporate Social Responsibility (CSR) has become a major focus in the business world, as companies are not only required to achieve profits, but also contribute socially to society and the environment. This study aims to analyze the relationship between CSR implementation and community welfare on Social Return On Investment (SROI) with the case of PT Astra International Tbk during the 2020-2024 period. This research method uses a quantitative approach that utilizes secondary data from the company's sustainability report, while the data analysis is carried out with the help of SPSS. The research findings show that CSR and employee welfare partially or simultaneously have no significant influence on SROI. The study suggests that future research should increase the amount of data, determine other relevant variables, and handle multicollinearity to get more precise results.

Copyrights © 2025






Journal Info

Abbrev

equity

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Equity: Jurnal Akuntansi merupakan jurnal elektronik yang berisikan artikel ilmiah, hasil penelitian dan pengabdian masyarakat dalam bidang ekonomi akuntansi. Jurnal ini diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Surabaya. Equity: Jurnal Akuntansi ...