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All Journal Journal of Contemporary Accounting
Ni Komang Apriliani Selumbung
Department of Accounting, Universitas Atma Jaya Yogyakarta, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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Journal : Journal of Contemporary Accounting

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The effect of corporate social responsibility disclosure on the company’s financial performance with environmental uncertainty as a moderating variable Ni Komang Apriliani Selumbung; I Putu Sugiartha Sanjaya
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art2

Abstract

This study aims to provide empirical evidence regarding the effect of Corporate Social Responsibility (CSR) disclosure on financial performance. This study also examines the effect of Environmental Uncertainty (EU) as a moderating variable on the relationship between CSR disclosure and the financial performance of companies listed on the Indonesian Stock Exchange (IDX) in 2019-2020. The study’s secondary data is from annual reports, sustainability reports, and financial information. This study measures CSR disclosure by the Global Reporting Initiative (GRI) G4 standard, return measures financial performance on Equity (ROE), and the EU is measured using a dummy variable. The observations (firm-years) in this study were 673. This study tests the hypothesis by multiple linear regression analyses. This study provides two results. First, CSR disclosure has a positive effect on financial performance. Second, the EU as a moderating variable does not affect the relationship between CSR disclosure and financial performance.
Co-Authors I Putu Sugiartha Sanjaya