CD Skripsi

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP FIRM FINANCIAL PERFORMANCE DENGAN CORPORATE REPUTATION SEBAGAI VARIABEL MODERASI

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This study aims to determine the effect of corporate social responsibility
disclosure on firm financial performance with corporate reputation as a
moderation variable with primary and secondary sector companies listed on the
IDX in 2014-2022. The dependent variable is firm financial performance measured
using return on assets (ROA). The independent variable, namely corporate social
responsibility disclosure, was measured using the GRI G4 standard met by the
company in 2014-2022, the corporate reputation moderation variable was
measured using the number of awards obtained by the company in 2014-2022. The
control variables used are company size, leverage, and cash flow. The sampling
technique used purposive sampling and obtained as many as 143 companies. This
research uses quantitative data and the analysis method used is descriptive
analysis. The research method uses regression analysis using the STATA
application. The results of this study show that corporate social responsibility
disclosure has a significant positive effect on firm financial performance. The
results of this study are useful in practice to serve as guidelines for companies that
it is important for a company to implement CSRD practices and have a good impact
on the company's financial performance.
Keywords : Corporate Social Responsibility Disclosure, Firm Financial
Performance, Corporate Reputation

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112672

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112672

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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