Open Access
Articles
Abstract
The relationship between Corporate Social Responsibility (CSR) and corporate financial performance is a complex and multifaceted issue. While there is still some debate about the extent to which CSR actually impacts financial performance, a growing body of research suggests that it can lead to significant benefits for companies. This research aims to provide a comprehensive understanding of the relationship between CSR and corporate financial performance by examining the theoretical and empirical literature, identifying the potential mechanisms by which CSR can influence financial performance, and examining the factors that may moderate the relationship. The findings of this research can be of interest to a wide range of stakeholders and can contribute to the ongoing debate about the value of CSR.
Article Details
How to Cite
Citation FormatMahmud, M. R., & Sari, C. M. (2024). The Influence of CSR on Company Financial Performance. LANCAH: Jurnal Inovasi Dan Tren, 2(2), 386~391. https://doi.org/10.35870/ljit.v2i2.2727
References
19 References- Afifah, Hasna Nur, dan Muchamad Syafruddin. “Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Risiko Sebagai Variabel Mediasi.” Diponegoro Journal of Accounting, vol. 10, 2021, hal. 1–14, http://ejournal-s1.undip.ac.id/index.php/accounting.
- Ang, Jessica, et al. “Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dan Earning Management sebagai Variabel Moderasi.” Journal of Entrepreneurship & Business, vol. 1, no. 1, 2020, hal. 11–20, https://doi.org/10.24123/jerb.v1i1.2820.
- Bhernadha, Yhovita Anggie, et al. “Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Winner Of Sustainability Reporting Award (Sra) 2015 Yang Terdaftar Di Pt Bei Periode 2010-2014).” Administrasi Bisnis, vol. 44, no. 1, 2017, hal. 134–43, http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab.
- Danu Candra Indrawan. Pengaruh Corporate Social Responsibility Terhadap Kinerja Universitas Diponegoro Semarang 2011. no. 2011, 2013.
- Evans, Jeanet Christanty, dan Ely Kartikaningdyah. “Pengaruh Corporate Social Responsibilty Terhadap Kinerja Keuangan Perusahaan.” Journal of Applied Managerial Accounting, vol. 1, no. 1, 2019, hal. 37–44, https://doi.org/10.30871/jama.v1i1.1237.
- Febrina, dan I. G. N. Agung Suaryana. “Fakultas Ekonomi Universitas Syiah Kuala Banda Aceh , 21-22 Juli 2011 Fakultas Ekonomi Universitas Syiah Kuala Banda Aceh , 21-22 Juli 2011.” Simposium Nasional akuntansi XIV Aceh 2011, 2011, hal. 21–22.
- Gantino, Rilla. “Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014.” Jurnal Dinamika Akuntansi dan Bisnis, vol. 3, no. 2, 2016, hal. 19–32, https://doi.org/10.24815/jdab.v3i2.5384.
- Kurnianto, Eko Adhy. “Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2005 - 2008).” Skripsi Universitas Diponegoro Semarang, vol. 10, no. 1, 2011, hal. 1–60, https://www.infosys.com/investors/corporate-governance/Pages/social-responsibility.aspx%0Ahttp://www.riss.kr/link?id=A100543503.
- Lestari, Nanik, dan Novi Lelyta. “Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan.” Equity, vol. 22, no. 1, 2019, hal. 1–11, https://doi.org/10.34209/equ.v22i1.897.
- Luh, Ni, dan Kade Merta. Keuangan Dengan Kepemilikan Asing Sebagai. 2013, hal. 248–57.
- Melania, Sela, dan Achmad Tjahjono. “Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Umur Perusahaan Dan Board Size Terhadap Kinerja Keuangan.” Jurnal Riset Akuntansi dan Bisnis Indonesia, vol. 2, no. 1, 2022, hal. 199–219, https://doi.org/10.32477/jrabi.v2i1.433.
- Parengkuan, W. E., et al. “Pengaruh Corporate Social Responsibility(Csr) Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Melalui Pojok Bursa Feb-Unsrat.” Pengaruh CSR…… 564 Jurnal EMBA, vol. 5, no. 2, 2017, hal. 564–71.
- Pondrinal, Muhammad. “Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Di Perusahaan Yang Go Public.” Jurnal Ekobistek, vol. 8, no. 1, 2021, hal. 51–59, https://doi.org/10.35134/ekobistek.v8i1.33.
- Sindhudiptha, I. Nyoman Swastika Yoga, dan Gerianta Wirawan Yasa. “Pengaruh Corporate Social Responsibility Pada Kinerja Keuangan Perusahaan Dan.” E-Jurnal Akuntansi Universitas Udayana, vol. 4, no. 2, 2013, hal. 388–405.
- Suciwati, Desak, et al. “PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Pada Perusahaan Sektor Pertambangan di BEI Tahun 2010-2013).” Jurnal Bisnis Dan Kewirausahaan, vol. 12, no. 2, 2017, hal. 104–13.
- Syahnaz, Melisa, dan I. Pendahuluan. Garuda188602.
- Trian Fisman Adisaputra, et al. “Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan.” BALANCA : Jurnal Ekonomi dan Bisnis Islam, vol. 5, no. 2, 2023, hal. 63–73, https://doi.org/10.35905/balanca.v5i2.5318.
- Walker, Barbara. “Corporate Social Responsibility.” Business Ethics: A European Review, vol. 1, no. 1, 1992, hal. 29–47, https://doi.org/10.1111/j.1467-8608.1992.tb00173.x.
- Wulandari, Siti. “Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan.” Jurnal Ekonomi Akuntansi dan Manajemen, vol. 19, no. 1, 2020, https://doi.org/10.19184/jeam.v19i1.15436.
License
Copyright (c) 2024 M. Riza Mahmud, Chindy Manika Sari
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 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.
Downloads
OJS UsageStats Plugin
Download data is not yet available.
Similar Articles
- Tanggungjawab Pemberitaan Pers dalam Perspektif Teori Keadilan dan Teori Sistem Sosial Joko Susanto, Irawan Irawan, Rinanda Asrian Ilmanta, Dhiny Ligia Rahma, Sasetya Bayu Effendi · LANCAH: Jurnal Inovasi dan Tren · Vol. 2 No. 2b (2024): Special Edition Juli
- The Impact and Effect of Corporate Social Responsibility on Corporate Financial Performance Natasha Anjanette Pranata, Yolanda Maghdalena Sihaloho , Hwihanus · LANCAH: Jurnal Inovasi dan Tren · Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
- Analisis Praktik Corporate Social Responsibility (CSR) Selama Pandemi Covid-19 pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Nurma Sari, Maemunah Nurmaya Sari · LANCAH: Jurnal Inovasi dan Tren · Vol. 2 No. 1 (2024): Mei
- Improving Educational Quality Based on Facilities, Infrastructure, and School Culture: Teacher Work Motivation as a Mediating Variable A. Syarah, B. Herawan Hayadi, Mutoharoh Mutoharoh · LANCAH: Jurnal Inovasi dan Tren · Vol. 4 No. 2 (2026): NOVEMBER
- Corporate Social Responsibilty Tambang Batubara dan Pengaruhnya terhadap Kesejahteraan Masyarakat di Kabupaten Kutai Timur Nur Habibah, Frances Roi Seston Tampubolon · LANCAH: Jurnal Inovasi dan Tren · Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
You may also start an advanced similarity search for this article.
Most read articles by the same author(s)
- Analisis Fundamental Makro, Struktur Aset Terhadap Nilai Perusahaan dengan Struktur Modal, Kinerja Keuangan, Opini Auditor sebagai Variabel Intervening pada Perusahaan Sektor Food & Beverage yang Terdaftar di BEI Periode 2016-2021 Chindy Manika Sari, Hwihanus · Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Contrimetric