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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 · 170 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
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Wahyuniati HamidUniversitas Halu Oleo6
Ibnu HajarUniversitas Halu Oleo6
Sujono SujonoUniversitas Halu Oleo4
Salma SalehUniversitas Halu Oleo4
Valentinus Amstrong TNUniversitas Halu Oleo4
Juharsah JuharsahUniversitas Halu Oleo3
Endro SukotjoUniversitas Halu Oleo3
Sudirman ZaidUniversitas Halu Oleo2
Lucia Evianti PatulakUniversitas Halu Oleo2
Muh. Akbar MuktadirunUniversitas Halu Oleo2
La Ode Bahana AdamUniversitas Halu Oleo2
Unika Oktaviani DamauUniversitas Halu Oleo2
Muhamad MasriUniversitas Halu Oleo2
Nofal NurUniversitas Halu Oleo2
Nasrul NasrulUniversitas Halu Oleo2
Nuryamin BudiUniversitas Halu Oleo2
Nurwati NurwatiUniversitas Halu Oleo2
Alida PalilatiUniversitas Halu Oleo2
Krisna KrisnaUniversitas Halu Oleo1
Rachmat Riyaldi HasanUniversitas Halu Oleo1
Putu SumarniwatiUniversitas Halu Oleo1
Sri Nur FatimahUniversitas Halu Oleo1
Abdul Razak YusufUniversitas Halu Oleo1
Sri Wiyati MahraniUniversitas Halu Oleo1
Murdjani KamaluddinUniversitas Halu Oleo1
Hendrik IrawanUniversitas Halu Oleo1
Laode Asfahyadin AliddinUniversitas Halu Oleo1
Jihan NoviantiUniversitas Halu Oleo1
Patwayati PatwayatiUniversitas Halu Oleo1
Isalman IsalmanUniversitas Halu Oleo1
Heriyanto HeriyantoUniversitas Halu Oleo1
Kardita BasirAffiliation unknown1
Sujono SujonoAffiliation unknown1
Dedy Takdir SyaifuddinUniversitas Halu Oleo1
Dicky KoeswaraUniversitas Halu Oleo1

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 Oct 2026, last seen 8 Nov 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>
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