SKRIPSI DIGITAL
The Effect of Corporate Social Responsibility Disclosure on Company Financial Performance (Empirical Study of Energy Companies Listed on the IDX in 2019-2023) = The Effect of Corporate Social Responsibility Disclosure on Company Financial Performance (Empirical Study of Energy Companies Listed on the IDX in 2019-2023)
This study examines the influence of Corporate Social Responsibility (CSR) disclosure on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The research focuses on three key financial performance indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Using multiple linear regression analysis, the study finds that CSR disclosure has a positive but statistically weak effect on ROA, suggesting that companies engaging in CSR activities may experience improved asset efficiency, though the relationship is not strongly significant. Similarly, CSR disclosure does not have a statistically significant effect on ROE and NPM, indicating that while CSR initiatives may contribute to reputational benefits and long-term sustainability, they do not directly enhance shareholder returns or profit margins in the short term. These findings highlight the complexity of CSR’s impact on financial outcomes, suggesting that its financial benefits may be indirect or dependent on other moderating factors such as industry regulations and investor sentiment. This research provides insights for energy sector firms, investors, and policymakers in aligning CSR strategies with corporate financial objectives.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah