HERSUGONDO, Hersugondo (2023) Artikel Dr. HERSUGONDO, SE, MM: Peran Third Party Assurance, CSR dan Kinerja Keuangan: Financial Leverage sebagai Efek Moderasi. Owner: Riset & Jurnal Akuntansi, 7 (2). ISSN 2548-9224

Text (ARTIKEL) (24) PeranThird Party Assurance, CSR dan Kinerja Keuangan_Financial Leveragesebagai Efek Moderasi.pdf Download (479kB)

Abstract

The study aims to examine the mediating effect of third party assurance (TPA) and the moderating
effect of financial leverage in corporate social responsibility (CSR) on the relationship between
financial performance in the manufacturing industry in Indonesia. The research was conducted on
manufacturing companies listed on the IDX in 2018-2020. The analytical method used is panel
data regression analysis method and moderation regression model. The results of the study show
that CSR has a positive effect on financial performance. TPA has a negative effect on financial
performance and does not mediate the relationship between CSR and financial performance.
Financial leverage is not significant with financial performance, but moderates the relationship
between CSR and financial performance in pure moderation. Then, financial leverage is not
significant with TPA, but it can moderate the relationship between CSR and TPA in pure
moderation.

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