Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

Abstract

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility

“…Fenomena penelitian terdahulu terkait pengungkapan CSR pada perusahaan yang ada di Indonesia, seperti yang dilakukan oleh Khamainy & Laras Asih (2019) pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2016-2018 dan mendapat hasil rata-rata pengungkapan CSR sebesar 53,79%.…”

Anti-corruption and disclosure ownership structure of company value using risk as an intervening variable

“…"Company stakeholders or stakeholders are individuals or groups whose existence is greatly influenced and or also influences the existence of a company" Purwanto (Khamainy and Laras Asih, 2019). The existence of these stakeholders is the most crucial consideration for the company to inform all company activities for the decision-making process.…”

“…One type of information disclosed regards the company's CSR activities. According to Khamainy and Laras Asih (2019), The company expressed this with the hope that the company's external parties also know a lot about the company's CSR activities and hope that later it can increase the company's value in the eyes of the company's externals.…”

Board Diversity and Corporate Social Responsibility Disclosures

“…Business competition causes companies to earn profits moreover to pay attention to the interests of competitors, customers, workforce, shareholders and society (Khamainy & Asih, 2019). However, companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems (Damanik & Dewayanto, 2021).…”