Soedirman Accounting, Auditing and Public Sector Journal
Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE

Angeline, Viola (Unknown)
Herwiyanti, Eliada (Unknown)
Kusumastati, Widyahayu W. (Unknown)
Setyorini, Christina Tri (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company performance with managerial ownership as a moderating variable. The research population is insurance and reinsurance companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The total sample used was 13 insurance companies and 1 reinsurance company. The sampling technique uses a non-probability sampling technique using all members of the population as the research sample. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that: (1) Corporate Social Responsibility has no positive effect on company performance; (2) Managerial ownership has a positive effect on company performance; (3) Managerial ownership does not moderate the relationship between Corporate Social Responsibility and company performance.

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Journal Info

Abbrev

saap

Publisher

Subject

Economics, Econometrics & Finance

Description

Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, ...