Published: 2025-10-01

Does Company Size Have Intervening Effect On The Relationship Between Financial Performance And CSR Costs?

DOI: 10.35870/jemsi.v11i5.4793

Tesan Ivander, Djunita Permata Indah, Nella Yantiana
  • Tesan Ivander: Tanjungpura University
  • Djunita Permata Indah: Tanjungpura University
  • Nella Yantiana: Tanjungpura University
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Abstract

This research aims to examines the impact of financial performance on CSR costs and determine the ability of company size in intervene the effect of financial performance on CSR costs. Through quantitative approach, the research conducted with sample was choosen using purposive sampling technique while the analytical approach involved multiple linear regression for direct influence and a subsequent Sobel test to determine the indirect influence. The study's outcomes demonstrate a significant negative correlation between both the profitability ratio and the leverage ratio on the amount of CSR costs. The company size can intervene the influence of profitability ratio on CSR costs but it’s unable to intervene the influence of leverage ratio on CSR costs. This research contributes to the existing literature by providing insights for corporate management to formulate CSR strategies that are optimally aligned with company’s financial performance and size. This research focused on the factor that affect CSR costs and the factor than can intervene the effect that become a significance different between the previous CSR research.

Keywords

CSR Costs; Financial Performance; Leverage; Company Size

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How to Cite

Ivander, T., Indah, D. P., & Yantiana, N. (2025). Does Company Size Have Intervening Effect On The Relationship Between Financial Performance And CSR Costs?. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 4790-4802. https://doi.org/10.35870/jemsi.v11i5.4793
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: 2025-10-01

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Author Biographies
Tesan Ivander, Tanjungpura University
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Accounting Departement, Faculty of Economics and Business, Tanjungpura University, Professor Dokter H. Hadari Nawawi Street, Pontianak City, West Kalimantan, Indonesia.

Djunita Permata Indah, Tanjungpura University
Google Scholar ResearchGate ORCID

Accounting Departement, Faculty of Economics and Business, Tanjungpura University, Professor Dokter H. Hadari Nawawi Street, Pontianak City, West Kalimantan, Indonesia.

Nella Yantiana, Tanjungpura University
Google Scholar ResearchGate ORCID

Accounting Departement, Faculty of Economics and Business, Tanjungpura University, Professor Dokter H. Hadari Nawawi Street, Pontianak City, West Kalimantan, Indonesia.

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