The Effect of CSR Disclosure on Financial Performance Listed on the Kompas 100 Index 2018-2020
Authors
Muhammad Erwin Althaf1, Zulian Dalimunthe2, *
1Department of Management, Faculty of Economics and Business, Universitas Indonesia
2Department of Management, Faculty of Economics and Business, Universitas Indonesia
*Corresponding author. E-mail: zuliani_d@ui.ac.id
Corresponding Author
Zulian Dalimunthe
Available Online 10 February 2022.
- DOI
- 10.2991/aebmr.k.220204.002How to use a DOI?
- Keywords
- Corporate Social Responsibility; ROA; Tobin’s Q; Financial Performance; Marketing Cost
- Abstract
The goal of this study is to see how Corporate Social Responsibility affects financial performance. Sales and marketing charges are used as the intervening variable. The companies in this study are those that are listed on the Kompas 100 Index for the 2018-2020 period. The sample data was collected using purposeful sampling. Regression analysis and path analysis were used to do the data analysis. According to the findings of the study, CSR has no impact on sales. CSR has an impact on marketing costs. Marketing expenses can act as a buffer between CSR and sales. CSR has an impact on ROA. Sales can act as a bridge between CSR and ROA. Tobin’s Q is unaffected by the CSR. Sales can act as a go-between for the CSR and Tobin’s Q.
- Copyright
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Muhammad Erwin Althaf AU - Zulian Dalimunthe PY - 2022 DA - 2022/02/10 TI - The Effect of CSR Disclosure on Financial Performance Listed on the Kompas 100 Index 2018-2020 BT - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021) PB - Atlantis Press SP - 11 EP - 17 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.220204.002 DO - 10.2991/aebmr.k.220204.002 ID - Althaf2022 ER -