Pengaruh Corporate Social Responsibility dan Financial Slack terhadap Kinerja Keuangan Perusahaan

Authors

  • Pratiwi Winya Nazwir Diponogoro University
  • Surya Raharja Diponegoro University

Keywords:

CSR, Financial Slack, Financial Performance

Abstract

This study wants to determine how Financial Slack and CSR disclosure affect the entity's financial performance. This study has a population of companies listed on the IDX and the Bloomberg website for 2015-2021 which have the complete financial report data needed for research. They are collecting data used in this study using a purposive sampling technique. The results showed that first, CSR disclosure negatively affects the company's financial performance. Secondly, financial slack positively affects the company's financial performance. CSR has a significant negative effect on financial performance. Therefore, companies must pay attention to the allocation and impact of CSR funds for companies.

Author Biographies

Pratiwi Winya Nazwir, Diponogoro University

Accounting Department, Diponegoro University, Semarang, Central Java, Indonesia

Surya Raharja, Diponegoro University

Accounting Department, Diponegoro University, Semarang, Central Java, Indonesia

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Published

2024-06-30

How to Cite

Nazwir, P. W., & Raharja, S. (2024). Pengaruh Corporate Social Responsibility dan Financial Slack terhadap Kinerja Keuangan Perusahaan. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 13(2), 670–683. Retrieved from https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1546

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