PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI

Nuriya Hamida, NIM.: 20108040073 (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on financial performance with ownership structure as a moderating variable for manufacturing companies in the consumer goods sector. This study used 46 samples of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2017-2022 and the data collection technique used was purposive sampling. This study uses panel data regression analysis and MRA (Moderated Regression Analysis). The results showed that CSR significantly has a positive effect on ROA. While foreign ownership, managerial ownership and institutional ownership are not able to moderate the relationship between CSR and financial performance.

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