Preprint has been published in a journal as an article
Preprint / Version 1

Analysis of the Effect of Corporate Social Responsibility on Company Management Performance


Analisis Pengaruh Corporate Social Responsibility terhadap Kinerja Manajemen Perusahaan (Studi Empiris Pada Perusahaan BUMN yang Terdaftar Di BEI 2019-2022)

##article.authors##

DOI:

https://doi.org/10.21070/ups.4740

Keywords:

Socially Oriented Corporate Social Responsibility, Environmentally Oriented Corporate Social Responsibility, Management Performance

Abstract

The aim of this research is to determine the influence of Corporate Social Responsibility on Company Management Performance (Empirical Study of BUMN Companies Listed on the IDX 2019-2022). The population was taken from state-owned companies with data from 2019 to 2022. The research population was 84 companies, after passing the specified sample criteria, only 75 companies remained. The data analysis technique using multiple regression analysis methods, using the Statistical Package for Social Sciences (SPSS). The results of the research are that Environmentally Oriented CSR has a positive effect on Management Performance. Meanwhile, Socially Oriented CSR has a positive effect on Management Performance. The implication of this research is to provide additional information for investors to be more careful in investing, and to be a consideration for investors in developing investment strategies so that they are more comfortable using all their funds to avoid losses due to the financial reporting phenomenon.

Downloads

Download data is not yet available.

References

munawir, likuiditas, solvabilitas, rentabilitas, serta stabilitas dari suatu perusahaan. 2012.

Sholihah Erlinda, “Efisiensi Kinerja Keuangan Sektor Perbankan Iindosesia di Masa Pandemi Covid-19,” Jurnal Riset Manajemen Sains Indonesia (JRMSI), vol. 12, no. 2, pp. 287–304, 2021, Accessed: Aug. 08, 2023. [Online]. Available: http://doi.org/10.21009/JRMSI

https://www.sindonews.com, “Berita terkini mengenai PT Bank Jawa Barat dan Banten Tbk (Bank BJB) menunjukkan bahwa kinerjanya selama triwulan I tahun 2023 ,” https://www.sindonews.com.

N. Nursam, “Manajemen Kinerja,” Journal of Islamic Education Management, vol. 2, no. Oktober, pp. 167–175, 2017.

A. Makhrus, Manajemen asuransi syariah. Yogyakarta: Litera, 2017.

D. Dwi Rahmawardani, M. STIE Malangkucecwara Jl Terusan Candi Kalasan, and J. Timur, “Corporate Social Responsibility Terhadap Manajemen Laba dan Kinerja Perusahaan,” Jurnal Riset Akuntansi Kontemporer, vol. 12, no. 2, pp. 52–59, 2020.

D. D. Rahmawardani and M. Muslichah, “Corporate Social Responsibility Terhadap Manajemen Laba dan Kinerja Perusahan,” Jurnal Riset Akuntansi Kontemporer, vol. 12, no. 2, pp. 52–59, Oct. 2020, doi: 10.23969/jrak.v12i2.2251.

Benanda Even and Tresna Parasetya Mutiara, “Analisis Pengaruh Tata Kelola Corporate Sosoal Responsibility Dan Kinerja Corporate Social Responsibility Berorientasi Lingkungan Dan Sosial Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019),” Diponegoro Journal Of Accounting, vol. 10, no. 4, pp. 1–15, 2021.

K. Fatahillah Akbar and T. Dewayanto, “Analisis Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Efek Moderasi Manajemen Laba Empiris Perusahaan Non Keuangan yang Terdaftar di BEI, Studi,” DIPONEGORO JOURNAL OF ACCOUNTING, vol. 11, no. 1, pp. 1–14, 2018, [Online]. Available: http://ejournal-s1.undip.ac.id/index.php/accounting

D. Jaelani, S. Tinggi, I. Ekonomi, and S. Bandung, “IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILTY (CSR) SEBAGAI MODEL MANAJEMEN PERUSAHAAN DALAM MENCAPAI KEUNGGULAN KOMPETITIF,” 2021.

https://www.ibm.com, “https://www.ibm.com/id-id/topics/corporate-social-responsibility,” https://www.ibm.com.

Z. , Wang and J. Sarkis, “Corporate social responsibility governance, outcomes, and financial performance.,” J Clean Prod, vol. 162, pp. 1607–1616, 2017.

M. A. F. Nuhin and N. Suprayogi, “Pengaruh Kinerja Manajemen, Efisiensi, Kinerja Underwriting dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia Periode 2015-2019,” Jurnal Ekonomi Syariah Teori dan Terapan, vol. 9, no. 5, pp. 628–642, Sep. 2022, doi: 10.20473/vol9iss20225pp628-642.

D. Kusuma and M. Syafruddin, “Analisis Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Manajemen Laba Sebagai Variabel Pemoderasi,” DIPONEGORO JOURNAL OF ACCOUNTING, vol. 3, no. 1, pp. 1–13, 2014, [Online]. Available: http://ejournal-s1.undip.ac.id/index.php/accounting

https://www.edusaham.com, “Indikator Pengungkapan CSR Menurut GRI G4,” https://www.edusaham.com/download-indikator-pengungkapan-csr-menurut-gri-g4-pdf/.

I. Ghozali, Aplikasi analisis multivariate dengan program IBM SPSS 25, 9th ed. . Semarang: Universitas Diponegoro: Universitas Diponegoro,2018.Accessed, 2023.

I. Ghozali, “, Aplikasi analisis multivariate dengan program IBM SPSS 26, 10th ed.,” Universitas Diponegoro.

M. L. Sembiring, “Pengaruh likuiditas, solvabilitas dan perputaran modal kerja terhadap profitabilitas pada PT Indah Kiat Pup and Paper yang terdaftar di Bursa Efek Indonesia periode tahun 2009-2017,” Universitas Medan Area, 2019.

R. Syarifuddin Parmananda and E. Maryanti, “P a g e | 1 Effect of Overvalued Equity, Earning Management, Operational Cash Flow Volatility on Profit Quality with Good Corporate Governance as Moderating Variable [Pengaruh Overvalued Equity, Earning Management, Volatilitas Arus Kas Operasional Terhadap Kualitas Laba dengan Good Corporate Governance Sebagai Variabel Moderasi].”

N. Rida Fitria and Kurnia, “PENGARUH GCG, CSR, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI,” Jurnal Ilmu dan Riset Akuntansi, vol. 11, no. 8, pp. 1–19, 2022.

A. Elita Sjioen, A. Yanto Rukmana, and I. Wahyudi, “Bisnis Berkelanjutan dan Tanggung Jawab Sosial Perusahaan: Studi tentang Dampak dan Strategi Implementasi,” 2023.

D. A. Oktina et al., “PENGARUH PENERAPAN STRATEGI CSR (CORPORATE SOCIAL RESPONSIBILITY) DALAM MENINGKATKAN CITRA PERUSAHAAN PADA PT. PERTAMINA (PERSERO) TAHUN 2018.”

K. Fatahillah Akbar and T. Dewayanto, “ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN EFEK MODERASI MANAJEMEN LABA,” DIPONEGORO JOURNAL OF ACCOUNTING, vol. 11, no. 1, pp. 1–14, 2018, [Online]. Available: http://ejournal-s1.undip.ac.id/index.php/accounting

Fatkhi Asri Mulya and Abdul Rohman, “ANALISIS PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KUALITAS TATA KELOLA PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris pada perusahaan non keuangan yang mengeluarkan sustainability report dan terdaftar di BEI tahun 2015-2017),” DIPONEGORO JOURNAL OF ACCOUNTING, vol. 9, no. 4, pp. 1–12, 2020.

John Suprihanto and Lana Prihanti Putri, Manajemen Sumber Daya Manusia. books.google.com, 2021.

M. Si. Prof. Dr. H. Edy Sutrisno, Budaya organisasi, Pertama. books.google.com, 2019.

B. Rahmat Hakim, “Manajemen dan Evaluasi Kinerja Karyawan,” 2014. [Online]. Available: www.aswajapressindo.co.id

M. L. , Barnett and R. M. Salomon, “Does it pay to be really good? addressing the shape of the relationship between social and financial performance,” Strategic Management Journal, 2012.

Posted

2024-05-29