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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business Indonesian Journal of Sustainability Accounting and Management
Winwin Yadiati
Universitas Padjadjaran
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Indonesian Journal of Sustainability Accounting and Management

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Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Rafael Martin; Winwin Yadiati; Arie Pratama
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 1 (2018): June 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.65 KB) | DOI: 10.28992/ijsam.v2i1.42

Abstract

The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesn’t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didn’t differ significantly in terms of their corporate social responsibility actions.
Co-Authors Anjung Pratama Putri Arie Pratama Asmawati Asarie Erik Syawal Alghifari Haryono Umar Karisma Azahra Hidayah Kuraesin, Arlis Dewi Lesi Hertati Maharanny Yulyan Mochammad Ridwan Muhamad Hayan Amsaroka Rafael Martin Said Aryonindito Said Aryonindito Sofik Handoyo Srihadi Winarningsih