Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan dengan Peringkat Kinerja Lingkungan sebagai Variabel Moderasi

Abstract

This study aims to analyze the effect of disclosure of corporate social responsibility on financial performance by using a moderating variable, namely environmental performance. The study used samples from companies listed on the Indonesian Stock Exchange's Sri-Kehati index.. The research method uses quantitative methods. The data used is in the form of secondary data, namely the company's financial reports and sustainability reports of the companies that are sampled. The sample selection was carried out using purposive sampling and resulted in 13 sample companies. The data collection technique uses documentation in the form of company financial reports and company sustainability reports which are published on the official website of the Indonesia Stock Exchange and the official website of each company. The analysis technique was performed using moderate regression analysis. The results of the study show that the disclosure of corporate social responsibility has a positive effect on the company's financial performance and environmental performance ratings are able to moderate the effect of CSR disclosure on financial performance.