Articlediamond2022

Corporate Social Responsibility's (CSR) Impact on Financial Performance: Moderating Effects of Earnings Management and Leverage

Rita Kusumawati · Nurul Hilmi Asyilah · Iskandar Bukhori

22 citations0/0 files storedJurnal Manajemen Bisnis

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Corporate Social Responsibility Reporting Corporate Identity and Reputation Corporate Governance and Financial Management

Abstract

Research aims: This research attempts to test the impact of CSR on financial performance, with earnings management and leverage acting as moderating factors.Design/Methodology/Approach: The manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019 served as the study object. Purposive sampling was utilized in sample selection, yielding 228 samples. Multiple linear regression and moderated regression analysis were the analytical techniques used in this study, with the EViews 10 program being used for the fixed effect model.Research finding: The analysis results indicated that CSR had no significant effect on financial performance; earnings management could not moderate the influence of CSR on financial performance; leverage could moderate the effect of CSR on financial performanceTheoretical contribution/Originality: The study's findings offer insight and input for company management in terms of implementing CSR and its relation to company performance.Practitioner/Policy implication: The findings of this study should be helpful to stakeholders in selecting how to implement a CSR program in their company.Research limitation/Implication: This study only uses ROE as an indicator of financial performance, the research period is only 5 years, and CSR data is only based on what is stated in the company's financial statements.

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References

2001Corporate Social Responsibility: A Theory of the Firm Perspective 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2022Dasar-Dasar Manajemen Keuangan 2004Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause 2012Analisis Kinerja Keuangan 2016The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector 2010The benefits and costs of corporate social responsibility 2018The relationship between corporate social responsibility and sustainable financial performance: firm‐level evidence from Taiwan

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