Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)

The Effect of CSR Disclosure on Financial Performance Listed on the Kompas 100 Index 2018-2020

Authors
Muhammad Erwin Althaf1, Zulian Dalimunthe2, *
1Department of Management, Faculty of Economics and Business, Universitas Indonesia
2Department of Management, Faculty of Economics and Business, Universitas Indonesia
*Corresponding author. E-mail: zuliani_d@ui.ac.id
Corresponding Author
Zulian Dalimunthe
Available Online 10 February 2022.
DOI
10.2991/aebmr.k.220204.002How to use a DOI?
Keywords
Corporate Social Responsibility; ROA; Tobin’s Q; Financial Performance; Marketing Cost
Abstract

The goal of this study is to see how Corporate Social Responsibility affects financial performance. Sales and marketing charges are used as the intervening variable. The companies in this study are those that are listed on the Kompas 100 Index for the 2018-2020 period. The sample data was collected using purposeful sampling. Regression analysis and path analysis were used to do the data analysis. According to the findings of the study, CSR has no impact on sales. CSR has an impact on marketing costs. Marketing expenses can act as a buffer between CSR and sales. CSR has an impact on ROA. Sales can act as a bridge between CSR and ROA. Tobin’s Q is unaffected by the CSR. Sales can act as a go-between for the CSR and Tobin’s Q.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 February 2022
ISBN
978-94-6239-532-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.220204.002How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Muhammad Erwin Althaf
AU  - Zulian Dalimunthe
PY  - 2022
DA  - 2022/02/10
TI  - The Effect of CSR Disclosure on Financial Performance Listed on the Kompas 100 Index 2018-2020
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 11
EP  - 17
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.002
DO  - 10.2991/aebmr.k.220204.002
ID  - Althaf2022
ER  -