The Impact Corporate Social Responsibility Performance on Financial Performance: Does CSR Committee, and Audit Quality Matter?

Deddy Kurniawansyah (Universitas Airlangga)
Iswajuni Iswajuni (Universitas Airlangga)
Narulita Puspita Sari (Universitas Airlangga)

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol. 10 No. 2 (2026): August

This study examines how corporate social responsibility on financial performance, with the CSR committee and audit quality as a moderating factor. The study used of 162 observation data from company listed SRI-KEHATI from 2018 to 2025. This study uses PLS-SEM to examine a research hypothesis. Our findings provide new insights to describe that the CSR performance has a positive effect on financial performance. CSR Committee does not moderate the effect CSR performance on financial performance. The audit quality has strengthened the effect of CSR performance on financial performance. Theoretically, this study contributes to the development of literature related to stakeholder and agency theory. For management, as a strategy of responsible and sustainable business practices. For potential investors, as investment strategy in companies that are committed to ethical behavior, regulatory compliance, and sustainable development. For Financial Services Authority (OJK), as a basis for strengthening policies to maintain the stability of the financial system, promote inclusive economic growth, and protect the interests of the public.