Jurnal Ekonomi
Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September

ECONOMIC, ENVIRONMENTAL AND SOCIAL FACTORS AS CORPORATE SOCIAL RESPONSIBILITY DIMENSIONS ON THE FINANCIAL PERFORMANCE OF THE PHARMACEUTICAL SECTOR ON THE INDONESIA STOCK EXCHANGE

Yuniep Mujati Sudaidah (STIE PGRI Dewantara Jombang)



Article Info

Publish Date
20 Jul 2023

Abstract

The purpose of this study was to determine the effect of CSR with economic, environmental and social dimensions on the financial performance of the pharmaceutical sector on the Indonesian Stock Exchange. This type of research is quantitative descriptive. The study population was 12 pharmaceutical sector companies, the sampling technique was purposive sampling, the sample used was 108 data. The data used is secondary data by collecting data through documentation. Data analysis using multiple linear regression. The results of the discussion show that there is a positive but not significant effect of CSR disclosure on the economic dimension of the financial performance of the pharmaceutical sector in Indonesia. There is a significant positive effect of CSR disclosure on the environmental dimension on the financial performance of the pharmaceutical sector in Indonesia. There is a positive and insignificant effect of social dimension CSR disclosure on the financial performance of the pharmaceutical sector in Indonesia.

Copyrights © 2023






Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...