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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (STUDY PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI (CONSUMER GOOD INDUSTRY) YANG TERDAFTAR DI BURSA EFEK INDONESEIA PERIODE 2015 - 2018)

Jurnal Manajemen dan Kewirausahaan · Vol. 13 No. 2 (2021) · pp. 223–236

DOI
10.55598/jmk.v13i2.23333
ISSN
2685-5151, 2085-0085
Published
2021-07-22
Publisher
Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study aims to determine the effect of corporate social responsibility on ROA. In addition, to determine the effect of Corporate social responsibility on ROE. And to determine the effect of Corporate social responsibility on stock returns. The type of data is secondary data sourced from the Indonesian stock exchange. The number of samples in this study amounted to 12 samples each of 4 years. The analytical tool used is quantitative descriptive analysis using Eviews 9. The results show that the test in this study explains that the disclosure of corporate social responsibility activities has a positive and significant effect on return on assets. The results of the second test show that there is a negative and insignificant effect of the disclosure of corporate social responsibility on return on equity. The company's profitability can not be measured by the amount of disclosure of social responsibility or from the level of leverage. From the results of the analysis for the third hypothesis with the corporate social responsibility variable on stock returns, it shows a negative effect and there is no significant effect on the corporate social responsibility variable on stock returns.

Keywords

Collaboration network of the authors

40 authors · 201 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Universiti Teknologi MARA
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Wahyuniati HamidAffiliation unknown10
Salma SalehAffiliation unknown6
Ibnu HajarUniversiti Teknologi MARA6
Sujono SujonoAffiliation unknown6
Valentinus AmstrongAffiliation unknown4
Dedy Takdir SyaifuddinAffiliation unknown3
Nuryamin BudiAffiliation unknown3
Yusuf MontunduAffiliation unknown3
Juharsah JuharsahAffiliation unknown3
La Ode Bahana AdamAffiliation unknown3
Endro SukotjoAffiliation unknown3
Valentinus Amstrong TNAffiliation unknown3
Sudirman ZaidAffiliation unknown2
Lucia Evianti PatulakAffiliation unknown2
Muh. Akbar MuktadirunAffiliation unknown2
Sri Wiyati MahraniAffiliation unknown2
Abdul Razak YusufAffiliation unknown2
Unika Oktaviani DamauAffiliation unknown2
Nofal NurAffiliation unknown2
Muhamad MasriAffiliation unknown2
Nasrul NasrulUniversitas Halu Oleo2
Hartini HartiniAffiliation unknown2
Nurwati NurwatiAffiliation unknown2
Hayat YusufAffiliation unknown2
Alida PalilatiAffiliation unknown2
LM TajidunUniversitas Halu Oleo1
Muh YaminUniversitas Halu Oleo1
Kalni KalniAffiliation unknown1
Agustinus TangalayukAffiliation unknown1
Nurul IttaqullahAffiliation unknown1
Krisna KrisnaAffiliation unknown1
Rachmat Riyaldi HasanAffiliation unknown1
Putu SumarniwatiAffiliation unknown1
Sri Nur FatimahAffiliation unknown1
Hendrik IrawanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/manajemen/oai, first harvested 30 Okt 2026, last seen 30 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (STUDY PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI (CONSUMER GOOD INDUSTRY) YANG TERDAFTAR DI BURSA EFEK INDONESEIA PERIODE 2015 - 2018)</dc:title>
	<dc:creator>Rosmila, Rosmila</dc:creator>
	<dc:creator>Sarita, Buyung</dc:creator>
	<dc:creator>Madi, Riski Amalia</dc:creator>
	<dc:creator>Istianandar, Farhan Ramdhani</dc:creator>
	<dc:creator>Zaluddin, Zaluddin</dc:creator>
	<dc:subject xml:lang="en-US"></dc:subject>
	<dc:subject xml:lang="en-US">CSR, ROA, ROE, Return of Stock</dc:subject>
	<dc:subject xml:lang="en-US"></dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the effect of corporate social responsibility on ROA. In addition, to determine the effect of Corporate social responsibility on ROE. And to determine the effect of Corporate social responsibility on stock returns. The type of data is secondary data sourced from the Indonesian stock exchange. The number of samples in this study amounted to 12 samples each of 4 years. The analytical tool used is quantitative descriptive analysis using Eviews 9.  The results show that the test in this study explains that the disclosure of corporate social responsibility activities has a positive and significant effect on return on assets. The results of the second test show that there is a negative and insignificant effect of the disclosure of corporate social responsibility on return on equity. The company's profitability can not be measured by the amount of disclosure of social responsibility or from the level of leverage. From the results of the analysis for the third hypothesis with the corporate social responsibility variable on stock returns, it shows a negative effect and there is no significant effect on the corporate social responsibility variable on stock returns.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan  Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2021-07-22</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:type xml:lang="en-US"></dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/manajemen/article/view/23333</dc:identifier>
	<dc:identifier>10.55598/jmk.v13i2.23333</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Manajemen dan Kewirausahaan; Vol 13, No 2 (2021): Edisi Juli; 223-236</dc:source>
	<dc:source>2685-5151</dc:source>
	<dc:source>2085-0085</dc:source>
	<dc:source>10.55598/jmk.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/manajemen/article/view/23333/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Jurnal Manajemen dan Kewirausahaan</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>