Pengaruh Tanggung Jawab Sosial Terhadap Kinerja Keuangan Perusahaan Di Negara ASEAN-Five Periode 2016-2020
The aim of this paper is to clarify the influence between companies’ corporate social responsibility (CSR) to their financial performance (CFP), which has been studied for several years without reaching a consensus on the effect and the direction of it. The present paper examines the linear effect using accounting-based which is Return on Assets. The data are retrived form Thomson Reuters Environmental Social Governance (ESG) Disclosure score covering 123 multinational listed companies in ASEAN-Five countries for the period 2016–2020. The results of the linear model via data panel regression suggests that there is a negative influence between CSR and CFP..Ada Tabel
Call Number | Location | Available |
---|---|---|
13032 | PSB lt.2 - Karya Akhir | 1 |
Tidak tersedia versi lain