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Pengaruh Pengungkapan Corporate Social Responsibility terhadap Performa Keuangan Perusahaan pada Industri Pertambangan Yang Terdaftar di BEI Tahun 2019 - 2021

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This quantitative causality study aims to analyze whether there is an effect of CSR disclosure on the financial performance of companies in the mining industry listed on the IDX for the 2019-2021 period. The independent variable CSR disclosure is measured by the 2016 GRI Standard Index, while three dependent variables are used as a proxy for the company's financial performance: profitability (ROA) and firm value (Tobin's Q) and sales growth. The sampling method is purposive sampling with 16 sample companies. The panel data regression analysis method with the Eviews®12 application consists of descriptive statistical analysis, estimation of panel data regression models: CEM, FEM and REM, classical assumption tests, model fit testing, and research hypothesis testing. The results of selecting the estimation model through the Chow Test, Hausman Test and Lagrange Multiplier Test obtained that the best estimation model is the Random Effect Model (REM) for the three models from the Company Financial Performance proxy. The results showed that CSR disclosure had a significant positive effect on profitability and growth. However, the results of this study reveal that CSR disclosure has no significant effect on firm value. Implications for company management and investors to consider CSR disclosure and company financial performance for investment decisions.

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Ketersediaan

Call Number	Location	Available
13854	PSB lt.2 - Karya Akhir	1

Penerbit	Depok: Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Indonesia 2022
Edisi	-
Subjek	Financial performance Corporate social responsibility Profitability Growth ROA Company value
ISBN/ISSN	-
Klasifikasi	NONE
Deskripsi Fisik	xiii, 129 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data