Pengaruh Corporate Social Responsibility dan Financial Slack terhadap Kinerja Keuangan Perusahaan

Abstract

This study wants to determine how Financial Slack and CSR disclosure affect the entity's financial performance. This study has a population of companies listed on the IDX and the Bloomberg website for 2015-2021 which have the complete financial report data needed for research. They are collecting data used in this study using a purposive sampling technique. The results showed that first, CSR disclosure negatively affects the company's financial performance. Secondly, financial slack positively affects the company's financial performance. CSR has a significant negative effect on financial performance. Therefore, companies must pay attention to the allocation and impact of CSR funds for companies.

Keywords

• csr
• financial slack
• financial performance