Pengaruh indikator keuangan terhadap corporate social responsibility perusahaan manufaktur sektor food dan beverage di indonesia.

DETAIL KOLEKSI

Pengaruh indikator keuangan terhadap corporate social responsibility perusahaan manufaktur sektor food dan beverage di indonesia.

Oleh : Muhammad Ghellwynne Farhane El Mumtaz

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Susi Muchtar

Kata Kunci : Corporate Social Responsibility, Gross Domestic Product, Inflation Leverage, Organizational Slack, P

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2025_SK_SMJ_022002101152_Halaman-Judul.pdf	11
2.	2025_SK_SMJ_022002101152_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_SK_SMJ_022002101152_Surat-Hasil-Similaritas.pdf	1
4.	2025_SK_SMJ_022002101152_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_SK_SMJ_022002101152_Lembar-Pengesahan.pdf	6
6.	2025_SK_SMJ_022002101152_Pernyataan-Orisinalitas.pdf	1
7.	2025_SK_SMJ_022002101152_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_SK_SMJ_022002101152_Bab-1.pdf	9
9.	2025_SK_SMJ_022002101152_Bab-2.pdf	22
10.	2025_SK_SMJ_022002101152_Bab-3.pdf	15
11.	2025_SK_SMJ_022002101152_Bab-4.pdf	10
12.	2025_SK_SMJ_022002101152_Bab-5.pdf	5
13.	2025_SK_SMJ_022002101152_Daftar-Pustaka.pdf	8
14.	2025_SK_SMJ_022002101152_Lampiran.pdf	13

Abstrak
Abstract

P Penelitian ini bertujuan untuk menganalisis pengaruh indikator keuangan terhadap corporate social responsibility (csr) pada perusahaan manufaktur sektor food dan beverage yang terdaftar di bursa efek indonesia periode 2020â€“2024. variabel independen dalam penelitian ini meliputi profitabilitas, organizational slack, leverage, gross domestic product (gdp), inflasi dan size. csr diukur dengan logaritma natural dari biaya csr yang dilaporkan oleh perusahaan. penelitian ini menggunakan data sekunder dari laporan keuangan tahunan 27 perusahaan selama lima tahun dengan total 135 observasi. teknik pengambilan sampel dilakukan dengan metode purposive sampling. analisis data dilakukan dengan regresi data panel menggunakan software e-views 9.0. hasil pengujian menunjukkan bahwa variabel profitabilitas, organizational slack, leverage, gross domestic product (gdp), inflasi dan size berpengaruh signifikan terhadap csr. sementara itu, organizational slack dan leverage tidak berpengaruh signifikan terhadap csr. hasil ini memberikan implikasi penting baik bagi manajer perusahaan maupun investor dalam memahami peran indikator keuangan terhadap tanggung jawab sosial perusahaan di sektor industri makanan dan minuman.

T This study aims to analyze the influence of financial indicators on the corporate social responsibility (csr) in food and beverage manufacturing companies listed on the indonesia stock exchange during the 2020â€“2024 period. the independent variables in this study include profitability, organizational slack, leverage, gross domestic product (gdp), inflation and firm size. csr is measured using the natural logarithm of the csr expenses reported by the companies. this study uses secondary data from the annual financial reports of 27 companies over five years, resulting in a total of 135 observations. the sampling technique used is purposive sampling. data analysis was conducted using panel data regression with e-views 9.0 software. the results show that profitability, gross domestic product, inflation and firm size have a significant influence on csr. meanwhile, organizational slack and leverage do not have a significant effect on csr. these findings provide valuable implications for both company managers and investors in understanding the role of financial indicators in corporate social responsibility practices within the food and beverage manufacturing sector.