公司社会责任披露(CSR)、公司规模和金融业绩的影响(2017年北上市制造公司的实证研究)

Afia Kusuma Dewi, Teti Chandrayanti, Sri Yuli Ayu Putri
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引用次数: 0

摘要

本研究旨在确定企业社会责任披露、公司规模和杠杆对2017-2019年IDX上市制造业公司财务绩效的影响。研究中的数据收集方法使用从已在IDX网络上发布的财务报告中收集的数据。研究结果表明:1)企业社会责任披露对2017-2019年IDX制造业上市公司财务绩效没有部分显著影响。2)公司规模对2017-2019年IDX制造业上市公司财务绩效存在部分显著影响。3)杠杆对2017-2019年在IDX上市的制造业公司的财务业绩有部分显著影响。4)企业社会责任披露、公司规模和杠杆对2017-2019年IDX制造业上市公司的财务绩效同时产生显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Leverage Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017 – 2019)
This study aims to determine the effect of CSR Disclosure, Company Size and Leverage on Financial Performance in Manufacturing Companies listed on the IDX in 2017-2019. The data collection method in research uses data collected from financial reports that have been published on the IDX web. This study shows the results that: 1) Disclosure of Corporate Social Responsibility (CSR) has no partially significant effect on Financial Performance in Manufacturing Companies listed on the IDX in 2017-2019. 2) Company size has a partially significant influence on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019. 3) Leverage has a partially significant effect on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019. 4) Disclosure of CSR, Company Size and Leverage have a simultaneous significant effect on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019.  
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