PENGARUH PENGUNGKAPAN DAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN PENDEKATAN MIXED METHOD ANALYSIS

Nanda Handayani, NIM.: 19108040077 (2023) PENGARUH PENGUNGKAPAN DAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN PENDEKATAN MIXED METHOD ANALYSIS. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research is aimed at revealing Corporate Social Responsibility in influencing financial performance that focuses on investment risk. Tobin's Q Ratio moderates the effect of Corporate Social Responsibility disclosures on financial performance. The method used is a quantitative method with secondary data taken from sustainability reports and annual reports in 2017-2021 before and during the Covid'19 pandemic. The samples in this study were companies with high greenhouse gas emissions, namely mining, manufacturing or construction, and transportation sector companies using purposive sampling as sampling. The results of the study showed that the index of disclosure of economic, environmental, and social performance as a disclosure of Corporate Social Responsibility to financial performance as measured by ROCE and PBV did not have a significant relationship, while the financial performance of NPM parameters had a significant relationship. The implementation of Corporate Social Responsibility which can affect financial performance with a period of time before and during the Covid-19 pandemic there are changes in behavioral factors or actions taken by the company. Researchers get new results related to these differences that can overcome the economic crisis caused by the Covid-19 pandemic and as a start to fight the economic recession.

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