THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH PROFITABILITY AS AN INTERVENING VARIABLE

This research aims to analyze the influence of corporate social responsibility on company performance with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (BEI). This research uses a descriptive quantitative approach with the research sample consisting of 21 mining companies listed on the IDX during the 2017-2022 period. The analytical method used is multiple regression analysis and path analysis. The research results show that corporate social responsibility has a positive effect on company performance, profitability has a positive effect on company performance, corporate social responsibility has a positive effect on profitability and profitability is proven to mediate the effect of corporate social responsibility on company performance.

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Publication Details

Journal
Journal of Applied Accounting and Taxation
Published
2024-10-31
DOI
https://doi.org/10.30871/jaat.v9i2.8064
Primary Topic
Corporate Governance and Financial Management
Type
article
Field-Weighted Citation Impact
0.00
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article

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH PROFITABILITY AS AN INTERVENING VARIABLE

Dewi Kusuma Wardani, Yohana Gabrielis Mura Maing
Journal of Applied Accounting and Taxation
Corporate Governance and Financial Management
article

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH PROFITABILITY AS AN INTERVENING VARIABLE

Dewi Kusuma Wardani, Yohana Gabrielis Mura Maing
article en

Abstract

This research aims to analyze the influence of corporate social responsibility on company performance with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (BEI). This research uses a descriptive quantitative approach with the research sample consisting of 21 mining companies listed on the IDX during the 2017-2022 period. The analytical method used is multiple regression analysis and path analysis. The research results show that corporate social responsibility has a positive effect on company performance, profitability has a positive effect on company performance, corporate social responsibility has a positive effect on profitability and profitability is proven to mediate the effect of corporate social responsibility on company performance.

Journal of Applied Accounting and TaxationVol. 9(2)
University of Sarjanawiyata Tamansiswa (ID)
Openalex Percentile: Top 53%
Corporate Governance and Financial Management
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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH PROFITABILITY AS AN INTERVENING VARIABLE — Dewi Kusuma Wardani, Yohana Gabrielis Mura Maing · Journal of Applied Accounting and Taxation (2024) | TGRS Research Map | TGRS