Pengaruh Corporate Social Responsibility dan Kinerja Keuangan terhadap Cumulative Abnormal Return

Adduha Annaba (Universitas Sumatera Utara)
Ibnu Austrindanney Sina Azhar

Kompartemen : Jurnal Ilmiah Akuntansi
Vol. 23 No. 2 (2025): KOMPARTEMEN, Vol 23 No 2, September 2025

This study examines the influence of corporate social responsibility, leverage, earnings per share and profitability (net profit margin and return on equity) on cumulative abnormal return in 77 consumer cyclical companies listed on the IDX (2019–2022), with a total of 308 observations. This research applies secondary data and a quantitative approach. The results of panel data regression analysis show that CAR is positively influenced by CSR and profitability (net profit margin), negatively influenced by leverage and profitability (return on equity), while EPS has no significant effect. Data sources include company websites, IDX, and finance.yahoo.com.