CD Skripsi
Pengaruh Corporate Social Responsibility Terhadap Firm Financial Performance Dengan Audit Quality Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2022)
This research aims to examine the influence of corporate social responsibility on firm financial performance and how audit quality influences the relationship between corporate social responsibility and firm financial performance in energy sector companies listed on the IDX in 2014 – 2022.The population in this study is registered energy sector companies on the IDX from the period 2014 to 2022 which was then sampled research using purposive sampling and samples were obtained as many as 40 companies with 360 observation objects. Deep analysis method. This research uses the ordinary least square (OLS) test using Stata software. The results of this research show that corporate social responsibility has an effect positive and significant on firm financial performance and audit quality weakens the positive relationship of corporate social responsibility on firm financial performance.
Keywords: corporate social responsibility; audit quality; firm financial performance
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