JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)

The Influence of Corporate Social Responsibility to Corporate Financial Performance

Jeanet Christanty Evans (Politeknik Negeri Batam)



Article Info

Publish Date
01 Mar 2017

Abstract

This paper examines the relationship between corporate social responsibility and financial performance in Indonesian non-financial companies through stakeholder’s pressures. The researcher has chosen the Indonesia context as one of the world’s developing countries and it has undergone many changes over a short period of time in terms of economic, environmental and social changes. Purposive sampling was used to collect data relating to CSR and financial performance, tested by used regression model and generate mixed result. This paper contributes to the accounting literature by providing evidence from Indonesia that perceived the level of CSR in annual reports can have an influence on level of financial performance by stakeholder’s pressure.

Copyrights © 2017






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...