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Go Back       Himalayan Journal of Economics and Business Management | Volume:4 Issue:3 | May 10, 2023
117 Downloads261 Views

DOI : 10.47310/Hjebm.2023.v04i03.004       Download PDF       HTML       XML

The Effect of Corporate Social Responsibility Disclosure and Environmental Performance on Financial Performance: Evidence from Agroindustry Companies in Indonesia

Trisna Gayatri, Wahyu Agus Winarno, Yosefa Sayekti

Master of Accounting, Postgraduate Program, Faculty of Economics and Business, University of JemberKalimantan Street Number 37, Jember, Indonesia, Postcode: 68121

*Corresponding Author

Trisna Gayatri

Article History

Received: 20.04.2023

Accepted: 25.04.2023

Published: 10.05.2023

Abstract: This study aims to examine the effect of Corporate Social Responsibility (CSR) and environmental performance on the company’s financial performance. In this study, financial performance was measured by return on equity (ROE). The independent variables are Corporate Social Responsibility (CSR) and environmental performance, while return on equity (ROE) as the dependent variable with firm size as the control variable. The research sample that is used in this study is an agroindustry company listed on the Indonesia Stock Exchange (IDX) from 2014-2018. The data source used was secondary data in the form of financial reports, annual reports and/or sustainability reports. This study used purposive sampling method to determine samples. This study used multiple linear regression to analyze the data. The result showed that each of independent variable, which is Corporate Social Responsibility and environmental performance, had no effect on financial performance as measured by return on equity (ROE).

Keywords: Corporate Social Responsibility, environmental performance, returns on equity, agroindustry companies

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