Can Corporate Social Responsibility (CSR) Enhance Firm Performance

Husnaini, Wahidatul and Khusnah, Hidayatul (2021) Can Corporate Social Responsibility (CSR) Enhance Firm Performance. Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020). pp. 115-119. ISSN 2352-5428

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Corporate Social Responsibility (CSR) is one way the responsibility of corporations to investors and stakeholders. This study aims to examine that CSR can enhance firm performance. Research observation consists of 79 manufacturing companies listed in the Indonesian Stock Exchange (BEI) and discloses CSR expenditure in the monetary period 2014-2017. The results of hypothesis testing based on linear regression indicate that CSRt (this year) decreases future firm performance (ROAt + 1).

Item Type: Article
Uncontrolled Keywords: Corporate Social Responsibility (CSR), firm performance, Return on Asset (ROA).
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economics and Business > Program Study of Accounting
Depositing User: Mr. . Aji
Date Deposited: 02 Sep 2021 03:51
Last Modified: 02 Sep 2021 03:51

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