Melola Discovery

← Melola Discovery

Jurnal

The Effect of Financial Performance on Profit Growth Moderated by CSR Disclosure

Accounting Analysis Journal · Vol. 9 No. 3 (2020) · hlm. 179–185

DOI
10.15294/aaj.v9i3.42070
ISSN
2502-6216, 2252-6765
Terbit
2020-12-12
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Profit growth is one of the indicators used by stakeholders to know the company’s financial performance before. The high-profit growth represents that financial performance is well. The emergence of the obligation to disclose Sustainability Reporting including CSR affects financial performance and profit growth. This study intended to know the effect of financial performance on profit growth moderated by CSR disclosure. Financial performance was measured by using Net Profit Margin (NPM), Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). The population was 42 consumer goods industry sector companies registered on the Indonesia Stock Exchange from 2014 to 2016. The study used purposive sampling method and obtained 75 analysis units from 15 companies with 5 years of observation. The data analysis technique used moderating regression analysis with SPSS. The study showed that NPM had a significant positive effect on profit growth, whereas ROE, CR, and DER did not. CSR could moderate the effect of NPM, ROE, and DER to profit growth, but it could not moderate the effect of CR to profit growth. The conclusion was CSR disclosure proven to strengthen financial performance on profit growth. Keywords: Corporate Social Responsibility; Current Ratio; Debt to Equity Ratio; Net Profit Margin; Profit Growth; Return on Equity

Jaringan kolaborasi para penulis

4 penulis · 4 tautan kepenulisan bersama

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Uswatun KhasanahAfiliasi tidak diketahui1
Agung Dwi NugrohoAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Effect of Financial Performance on Profit Growth Moderated by CSR Disclosure</dc:title>
	<dc:creator>NIKMAH, ULFATUN</dc:creator>
	<dc:creator>Fajarini, Indah</dc:creator>
	<dc:description xml:lang="en-US">Profit growth is one of the indicators used by stakeholders to know the company’s financial performance before. The high-profit growth represents that financial performance is well. The emergence of the obligation to disclose Sustainability Reporting including CSR affects financial performance and profit growth. This study intended to know the effect of financial performance on profit growth moderated by CSR disclosure. Financial performance was measured by using Net Profit Margin (NPM), Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). The population was 42 consumer goods industry sector companies registered on the Indonesia Stock Exchange from 2014 to 2016. The study used purposive sampling method and obtained 75 analysis units from 15 companies with 5 years of observation. The data analysis technique used moderating regression analysis with SPSS. The study showed that NPM had a significant positive effect on profit growth, whereas ROE, CR, and DER did not. CSR could moderate the effect of NPM, ROE, and DER to profit growth, but it could not moderate the effect of CR to profit growth. The conclusion was CSR disclosure proven to strengthen financial performance on profit growth.
Keywords: Corporate Social Responsibility; Current Ratio; Debt to Equity Ratio; Net Profit Margin; Profit Growth; Return on Equity</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-12-12</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:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/42070</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i3.42070</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 3 (2020): November; 179-185</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/42070/17827</dc:relation>
</oai_dc:dc>