This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.
This study aims to determine the relationship between leadership, work discipline on performance through employee motivation at PT. Distriversa Buanamas Makassar Branch. The data analysis method used is path analysis (path analysis). The object of research is all employees of PT Distriversa Buanamas Makassar Branch, totaling 30 people. The results showed that there was a positive and significant relationship between leadership on performance through employee motivation and there was a positive and significant influence between work discipline on performance through employee motivation. The results of this study found that leadership and work discipline were proven to increase employee performance by mediating the motivation variable. Therefore the company must be able to maintain and improve better leadership in order to support more optimal company operational activities and the organization must be able to pay attention to matters relating to employee work discipline so that employees are able to complete work on time in accordance with the expectations of the organization
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