Usodo, Sasmito Sudio and Priyati, Rini Yayuk and Mujtahid, Iqbal Miftakhul (2021) The Analysis of the Effect of Corporate Social Responsibility (CSR) on the Financial Performance and HDI of Extractive Companies Listed on the IDX for the Years of 2008-2017. International Journal of Supply Chain Management, 10 (1). pp. 149-156.
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Abstract
Corporate Social Responsibility (CSR) disclosure and financial performances are reported annually by companies whose shares are listed on the Indonesia Stock Exchange. The purpose of this study was to analyze the effect of CSR disclosure on the financial performance of extractive companies listed on the Indonesia Stock Exchange. Moreover, we also examined the effect of those companies’ CSR on the Human Development Index (HDI). Data used in the study were originated from 10 companies' annual reports and financial reports for the years 2008-2017. The analysis method used was simple regressions using panel data. Financial performance was measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Another variable studied was the Human Development Index (HDI). The results show that CSR has a significant effect on the company’s financial performance and HDI.
| Item Type: | Article |
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| Additional Information (ID): | B0021-29.pdf |
| Uncontrolled Keywords: | CSR, Financial Performance, ROA, ROE, NPM, and HDI |
| Subjects: | 600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 654.408 Social Responsibility of Management (Manajemen Pertanggungjawaban Sosial) |
| Divisions: | Koleksi Digital > Artikel |
| Depositing User: | CR Cherrie Rachman |
| Date Deposited: | 28 Jul 2021 06:24 |
| Last Modified: | 28 Jul 2021 06:24 |
| URI: | http://repository.ut.ac.id/id/eprint/9367 |
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