Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Vol. 4 No. 1 (2025): May 2025

The Effect of CSR Disclosure and Public Ownership on Financial Performance of Plantation Companies Listed on Indonesia Stock Exchange (2020-2023)

Situmorang, Intan Dewita (Unknown)
Purba, Dimita H.P (Unknown)
Simanjuntak, Rimky Mandala Putra (Unknown)
Napitupulu, Merry Anna (Unknown)



Article Info

Publish Date
16 Apr 2026

Abstract

This research investigates how corporate social responsibility initiatives and public ownership structures influence financial outcomes among plantation firms listed on Indonesia's Stock Exchange during 2020-2023. The study examines the relationship between these two independent factors and company financial performance metrics as the dependent variable. From a total population of 36 plantation companies listed on the IDX, researchers employed purposive sampling techniques to identify 11 firms meeting specific inclusion criteria. The analytical approach utilized classical assumption testing methodology to evaluate the data.Findings reveal that while corporate social responsibility demonstrates a positive relationship with financial performance, this correlation lacks statistical significance. Conversely, public share ownership exhibits both a positive and statistically significant impact on financial outcomes.

Copyrights © 2025






Journal Info

Abbrev

jambak

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Manajemen Bisnis, Akuntansi dan Keuangan (JAMBAK) is a scientific journal focused on topics related to Management, Business, accounting and finance. JAMBAK publishes high-quality articles, which have never been published online or offline, and has contributed in theory or implementation to ...