PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2015-2019
Abstract
This study aims to determine how the effect of disclosure of Corporate Social Responsibility (CSR) on the company's financial performance as proxied by the ratio of Return on Asset (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) in listed food and beverage sub-sector companies. on the IDX for the 2015-2019 period. The population used in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection technique used purposive sampling and obtained 11 sample companies.
This study uses secondary data obtained from annual reports on each company website. The method in this study uses a quantitative approach with descriptive analysis. The data is processed using panel data regression analysis. The results show that the disclosure of corporate social responsibility does not have a significant effect on financial performance as proxied by the ratio of ROA, ROE and NPM in food and beverage sub-sector companies listed on the IDX for the 2015-2019 period
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