Can Corporate Social Responsibility (CSR) Enhance Firm Performance

DOI

10.2991/aebmr.k.210510.021How to use a DOI?

Keywords

Corporate Social Responsibility (CSR), firm performance, Return on Asset (ROA)

Abstract

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).

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wahidatul Husnaini
AU  - Hidayatul Khusnah
PY  - 2021
DA  - 2021/05/10
TI  - Can Corporate Social Responsibility (CSR) Enhance Firm Performance
BT  - Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)
PB  - Atlantis Press
SP  - 115
EP  - 119
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210510.021
DO  - 10.2991/aebmr.k.210510.021
ID  - Husnaini2021
ER  -