企业社会责任(CSR)能提高企业绩效吗

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI:10.2991/AEBMR.K.210510.021

Wahidatul Husnaini, H. Khusnah

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引用次数: 0

摘要

企业社会责任(CSR)是企业对投资者和利益相关者的一种责任。本研究旨在检验企业社会责任对企业绩效的提升作用。研究观察对象为印尼证券交易所(BEI)上市的79家制造业企业，披露2014-2017货币期企业社会责任支出。基于线性回归的假设检验结果表明，CSRt(今年)会降低企业未来绩效(ROAt + 1)。

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Can Corporate Social Responsibility (CSR) Enhance Firm Performance

Corporate Social Responsibility (CSR) is one way the responsibility of corporations to investors and stakeholders. This study aims to examine that CSR can enhance firm performance. Research observation consists of 79 manufacturing companies listed in the Indonesian Stock Exchange (BEI) and discloses CSR expenditure in the monetary period 2014-2017. The results of hypothesis testing based on linear regression indicate that CSRt (this year) decreases future firm performance (ROAt + 1).

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Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)

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