Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

Susilowati, Eko Meiningsih (2021) Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility. Ilomata International Journal of Management (IJJM), 2 (1). pp. 30-34. ISSN P-ISSN: 2714-8971; E-ISSN: 2714-8963

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Abstract

This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in the Indonesian Stock Exchange in 2017. The population of the research consisted of manufacturing companies enlisted in the Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in the Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling. Data analysis was conducted using multiple linear regression. The result of the research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of the adjusted R2 test in this research showed a value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage, and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study

Item Type: Article
Uncontrolled Keywords: financial performance, corporate social responsibility
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Prodi S1 Akuntansi
Depositing User: Sparta Sparta
Date Deposited: 11 Nov 2021 23:56
Last Modified: 12 Nov 2021 02:38
URI: http://repository.ibs.ac.id/id/eprint/3857

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