The Effect of CSR Disclosure on Financial Performance Listed on the Kompas 100 Index 2018-2020

Abstract

The goal of this study is to see how Corporate Social Responsibility affects financial performance. Sales and marketing charges are used as the intervening variable. The companies in this study are those that are listed on the Kompas 100 Index for the 2018-2020 period. The sample data was collected using purposeful sampling. Regression analysis and path analysis were used to do the data analysis. According to the findings of the study, CSR has no impact on sales. CSR has an impact on marketing costs. Marketing expenses can act as a buffer between CSR and sales. CSR has an impact on ROA. Sales can act as a bridge between CSR and ROA. Tobin's Q is unaffected by the CSR. Sales can act as a go-between for the CSR and Tobin's Q.