Pengaruh Kinerja Keuangan terhadap Corporate Social Responsibility (CSR) pada Perusahaan Makanan dan Minuman

Abstract

This study aims to explore the relationship between financial performance as measured by ROA, ROE, PBV, DAR, DER, and SIZE and corporate social responsibility (CSR) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. Collection data was collected using a purposive sampling method, where the sample was chosen deliberately according to the aims and objectives of the study. A total of 115 companies were sampled for this study. According to the findings of the study, 1) ROA has no significant impact on corporate social responsibility (CSR). 2) ROA has no significant impact on corporate social responsibility (CSR). 3) PBV has a significant impact on corporate social responsibility (CSR). 4) DAR has no significant impact on corporate social responsibility (CSR). 5) DER has no significant impact on corporate social responsibility (CSR). and 6) Company size has a significant impact on corporate social responsibility (CSR). This research has implications for companies in the food and beverage sector in order to improve the company's financial performance through CSR disclosure, because the higher the CSR disclosure, the higher the company's financial performance.