PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022
Article Sidebar
Published:
Sep 23, 2023
Keywords:
Corporate Social Responsibility, Return On Assets, Return On Equity, Price to Book Value
Main Article Content
Abstract
The aim of this research is to determine the effect of Corporate Social Responsibility on Return On Assets (ROA), Return On Equity (ROE), and Price to Book Value (PBV). Corporate Social Responsibility is an investment for companies for the benefit of company growth and sustainability. CSR activities can improve the company's reputation and public trust in using the company's products so that Return on Assets, Return on Equity, and Price to Book Value will increase. This type of research is quantitative research and the sample for this research is agricultural sector companies listed on the IDX for the 2018 - 2022 period, the sampling method is purposive sampling. The results of this study show that CSR has no effect on ROA, ROE, and PBV. This shows that the CSR activities that have been implemented by the company have not been able to improve the company's financial performance, especially ROA, ROE, PBV.
Article Details
Section
Articles
Article Sidebar
Main Article Content
Abstract
The aim of this research is to determine the effect of Corporate Social Responsibility on Return On Assets (ROA), Return On Equity (ROE), and Price to Book Value (PBV). Corporate Social Responsibility is an investment for companies for the benefit of company growth and sustainability. CSR activities can improve the company's reputation and public trust in using the company's products so that Return on Assets, Return on Equity, and Price to Book Value will increase. This type of research is quantitative research and the sample for this research is agricultural sector companies listed on the IDX for the 2018 - 2022 period, the sampling method is purposive sampling. The results of this study show that CSR has no effect on ROA, ROE, and PBV. This shows that the CSR activities that have been implemented by the company have not been able to improve the company's financial performance, especially ROA, ROE, PBV.