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Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan melalui Rasio Profitabilitas dan Solvabilitas pada PT Indofarma Tbk (2020–2024)

  • Nandita Aurina Agustin1*
  • Asep Muslihat2
  • Nana Diana3
1,2,3 University Al-Azhar Indonesia image/svg+xml
* Corresponding Author: Nandita Aurina Agustin
Cover JEMSI Volume 12 Nomor 4 Agustus 2026

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) implementation and financial performance at PT Indofarma Tbk during the 2020-2024 period. The background to this research stems from the growing awareness of the importance of corporate social and environmental responsibility in conducting business activities, particularly for companies operating in the pharmaceutical industry. The literature review is based on the concept of CSR as a form of a company's ethical commitment to society and the environment, as well as the concept of financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). This study employed a mixed methods approach: a qualitative descriptive approach through analysis of sustainability reports and company annual reports, and a quantitative approach through analysis of company financial report data during the study period.

Keywords

Corporate Social Responsibility ROA ROE DER Financial Performance

How to Cite

Citation Format
Agustin, N. A., Muslihat, A., & Diana, N. (2026). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan melalui Rasio Profitabilitas dan Solvabilitas pada PT Indofarma Tbk (2020–2024). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(4), 3886-3895. https://doi.org/10.35870/jemsi.v12i4.6849

References

10 References
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Author Biographies

Nandita Aurina Agustin, University Al-Azhar Indonesia

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Al-Azhar Indonesia, Jakarta, Indonesia.

Asep Muslihat, University Al-Azhar Indonesia

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Al-Azhar Indonesia, Jakarta, Indonesia.

Nana Diana, University Al-Azhar Indonesia

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Al-Azhar Indonesia, Jakarta, Indonesia.

License

Copyright (c) 2026 Nandita Aurina Agustin, Asep Muslihat, Nana Diana

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This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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