HERSUGONDO, Hersugondo (2024) "Artikel Dr. HERSUGONDO, SE, MM: The Impact of CSR on Company Financial Performance Using Company Size as a Moderator ". Research Horizon, 4 (4). pp. 321-328.

Text (Artikel) The Impact of CSR on Company Financial.pdf Download (248kB)

Abstract

State governance with sustainable development goals cannot be separated from the
SDGs. SDGs are goals, targets and indicators that have been agreed upon by
countries associated with the United Nation to determine a country's political
agenda and policies. This will have an impact on every activity in the country,
including the economic sector. The running of a country’s economy is closely related
to the banking industry which manages the flow of funds from the public, so its role
in everyday life is very important. As a form of commitment to implementing
sustainable economic development, from now on every bank must implement CSR
to improving the quality of life and a beneficial environment. The wider CSR
activities carried out by banks will indirectly have an impact on the company's
customers image so that it can encourage improvements in the banking financial
performance. Improving financial performance also influences the preparation of
good corporate governance or is known as a moderating factor. This research aims
to analyze the influence of CSR on company performance with the moderating role
of firm size. Data analysis will use multiple linear regression. This research will use
data obtained from the banking industry in Indonesia in the 2018-2022 time period.

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