Pengaruh Kinerja Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan dengan Komite CSR sebagai Variabel Moderasi: Studi Kasus Perusahaan Non-Finansial di Indonesia pada Periode 2013-2020

Deskripsi

This study aims to analyze the effect of CSR performance on firm’s financial performance and to investigate the ability of CSR committee in moderating the effect of CSR performance on financial performance of companies in Indonesia. The sample used in this study includes 20 non-financial companies that are listed in the Indonesia Stock Exchange and disclose environmental, social, and governance (ESG) scores as a proxy of CSR performance for the period of 2013 to 2020. This study uses panel data which is processed using fixed effect and random effect panel data regression. The results imply that CSR performance has significant and positive effect towards Return on Assets. Moreover, the results indicate that CSR committee does not have the ability to moderate CSR performance and firm’s financial performance..Ada Tabel