HERSUGONDO, Hersugondo (2022) Artikel Dr. HERSUGONDO, SE, MM: Impact of Corporate Social Responsibility on Economic Value Added: The Role of the Supply Chain Management Environment at LQ45 Indonesia. Jurnal Organisasi dan Manajemen, 18 (2).

Text (Artikel) (30) IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON ECONOMIC VALUE ADDED.pdf Download (579kB)

Abstract

Purpose – This research examined the effect and strategy of CSR
(Corporate Social Responsibility) on EVA (Economic Value
Added) using the SCME mechanism.
Methodology – Population data sets were derived from the index
LQ45 for the period of August 2022 and compared to the previous
six years. Furthermore, a purposive sampling technique was
applied to conduct a regression analysis, while mediation used the
Hayes process version 4.2, Model 8. The data set was compiled
using information from IDX, Bloomberg, and Eikon platforms
(Thomson Reuters).
Findings – The results highlighted four key conclusions, as
follows: High CSR index companies observed a rise in EVA;
SCME mediates the effects of CSR on EVA; Company size
considerably modifies the effect of CSR on EVA; Company size
significantly modifies the effect of CSR on SCME.
Originality – This research represents a novel attempt to
investigate the relationship between CSR and EVA, the company
size dimension's mediative role, and the SCME mediating role in
Indonesia's LQ45 Index. The results present intriguing
management, policy, and literature implications.

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