Jurnal Mutiara Ilmu Akuntansi
Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi

Pengaruh Pengungkapan Corporate Social Responsibility Dan Biaya CSR Terhadap Kinerja Perusahaan Pada Masa Pandemi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2021

Tri Cahyani Nabila (Universitas 17 Agustus 1945 Surabaya)
Dewi Sutjahyani (Universitas 17 Agustus 1945 Surabaya)

Article Info

Publish Date
25 Jan 2023

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and CSR costs on company performance during the pandemic in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange with the 2019-2021 research period. The sample in this research is 7 companies taken using purposive sampling technique. The independent variable used in this study is the disclosure of Corporate Social Responsibility (CSR) measured by 91 items according to GRI-G4 and CSR costs are measured by employee welfare costs and community costs, while the dependent variable is company performance measured using ROA, ROE and ROS. The research model used as a test tool is Partial Least Square (PLS) version 3.0. The results of the study show that Disclosure of Corporate Social Responsibility has a significant effect with the negative direction on company performance and CSR costs have no significant effect with the negative direction on company performance.

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Journal Info
Jurnal Mutiara Ilmu Akuntansi
Website

Abbrev

jumia

Publisher

Sekolah Tinggi Ilmu Ekonomi Trianandra

Subject

Economics, Econometrics & Finance

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...