Pengungkapan Corporate Social Responsibility Dan Kinerja Keuangan Pada Perusahaan Manufaktur (Studi Kasus Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

Iqbal, Muhammad Choirul (2024) Pengungkapan Corporate Social Responsibility Dan Kinerja Keuangan Pada Perusahaan Manufaktur (Studi Kasus Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research aims to examine the effect of company size and age on financial performance by using CSR disclosure as an intervening variable. The focus of the investigation is consumer goods manufacturing companies listed on the IDX in 2019 - 2022. The purposive sampling method was used to determine the sample. WarPLS Version 8.0 software was used as a data analysis method. The research results show that the larger company size, the financial performance is low. The length of a company's lifespan doesn’t guarantee an impact on good financial performance. Then the large size of the company does not guarantee the company's involvement in CSR, whereas the longer the company has been operating, the higher the company's involvement in CSR. Companies that frequently engage in CSR activities have good financial performance. CSR Disclosure cannot mediate the relationship between firm size and firm age on financial performance.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSuhartini, DwiNIDN0715126802dwisuhartini.ak@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Muhammad Choirul Iqbal
Date Deposited: 04 Jul 2024 03:33
Last Modified: 04 Jul 2024 03:33
URI: https://repository.upnjatim.ac.id/id/eprint/25465

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