Pengaruh tanggung jawab sosial terhadap kinerja keuangan: Struktur kepemilikan sebagai variabel moderasi

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Published: Mar 4, 2021
DOI: https://doi.org/10.21067/jem.v17i1.5283
Keywords:
Financial performance, tradeable shares, ownership concentration, social responsibility

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Anita Anita
Universitas Internasional Batam, Indonesia
Desrika Putri Amalia
Universitas Internasional Batam, Indonesia

Abstract

This research was conducted to prove empirically the influence of social responsibility on financial performance moderated by the ownership structure of companies listed on the Indonesia Stock Exchange. The variables contained in this study were ownership concentration, the proportion of tradeable shares, leverage, long-term debt, and company size. The proportion of tradeable shares and ownership concentration were moderating variables. Companies listed on the Indonesia Stock Exchange with a total sample of 384 companies were selected based on predetermined criteria. Eviews were programs used to test panel data taken from annual company reports published for 5 years. The results of the study after the data test stated that social responsibility has a significant positive effect while the proportion of tradeable shares and ownership concentration do not have a significant effect on performance. The moderating variables contained in this study positively influence corporate social responsibility toward financial performance.

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How to Cite
Anita, A., & Amalia, D. P. (2021). Pengaruh tanggung jawab sosial terhadap kinerja keuangan: Struktur kepemilikan sebagai variabel moderasi . Jurnal Ekonomi Modernisasi, 17(1), 54–68. https://doi.org/10.21067/jem.v17i1.5283
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Vol. 17 No. 1 (2021): Februari
Section
Articles

Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Ekonomi Modernisasi (JEM).

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