The Relationship of the Quality of Corporate Social Responsibility Disclosure to the Financial Performance of Listed Companies in the Indonesia Stock Exchange (SRI-KEHATI Index)

Agus Santoso, Siti Maria Wardayati, Yosefa Sayekti

Quality Of Corporate Social Responsibility Disclosure, ROA, ROE, PER

This research was conducted at companies incorporated in the SRI-KEHATI index for the 2015-2018 period. The research samples in the study were 88 companies taken with the criteria of companies that were continuously included in the SRI-KEHATI index during the observation period. The variable used in this study is the quality of disclosure of social responsibility as an independent variable. Whereas the dependent variable uses issuer's financial performance using accounting-based performance proxies using ROA and ROE, market-based performance uses PER. The results showed that the quality of corporate social responsibility disclosure had a significant positive effect on ROE, ROE, and PER.

https://doi.org/10.31871/IJNTR.6.7.9