Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable

<p><em> </em><em>Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to spea...

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Main Authors: Muhammad Faizul Mamduh, Ratno Agriyanto, dessy noor farida
Format: Article
Language:English
Published: Asosiasi Fakultas Ekonomi & Bisnis Indonesia (AFEBI) 2021-09-01
Series:AFEBI Islamic Finance and Economic Review
Online Access:https://journal.afebi.org/index.php/aifer/article/view/298
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author Muhammad Faizul Mamduh
Ratno Agriyanto
dessy noor farida
author_facet Muhammad Faizul Mamduh
Ratno Agriyanto
dessy noor farida
author_sort Muhammad Faizul Mamduh
collection DOAJ
description <p><em> </em><em>Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to speak much in helping to improve the welfare of the community through sustainable development. This can be seen from the percentage of poverty in Indonesia that is still quite high. BPS noted that the highest poverty rate was in eastern Indonesia, namely the islands of Maluku and Papua with a percentage of 21.45%. This study aims to determine the effect of corporate social responsibility disclosure on sustainable economic development with financial performance as an intervening variable (an empirical study of mining companies listed on the 2016-2018 Syariah Securities List). The method used in this study is a quantitative method using the Warp PLS 4.0 application. The results of this study state that there is a significant influence and positive relationship between corporate social responsibility and sustainable economic development. There is a significant influence and positive relationship between corporate social responsibility and financial performance. And financial performance as an intervening variable significantly and positively influences between corporate social responsibility and sustainable economic development. </em></p>
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spelling doaj.art-500f7b19c2ba47a9be0d258cabb6a81a2022-12-22T04:37:09ZengAsosiasi Fakultas Ekonomi & Bisnis Indonesia (AFEBI)AFEBI Islamic Finance and Economic Review2548-52882548-52962021-09-01302536910.47312/aifer.v3i2.298190Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening VariableMuhammad Faizul Mamduh0Ratno Agriyanto1dessy noor farida2UIN WalisongoUIN WalisongoUIN Walisongo<p><em> </em><em>Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to speak much in helping to improve the welfare of the community through sustainable development. This can be seen from the percentage of poverty in Indonesia that is still quite high. BPS noted that the highest poverty rate was in eastern Indonesia, namely the islands of Maluku and Papua with a percentage of 21.45%. This study aims to determine the effect of corporate social responsibility disclosure on sustainable economic development with financial performance as an intervening variable (an empirical study of mining companies listed on the 2016-2018 Syariah Securities List). The method used in this study is a quantitative method using the Warp PLS 4.0 application. The results of this study state that there is a significant influence and positive relationship between corporate social responsibility and sustainable economic development. There is a significant influence and positive relationship between corporate social responsibility and financial performance. And financial performance as an intervening variable significantly and positively influences between corporate social responsibility and sustainable economic development. </em></p>https://journal.afebi.org/index.php/aifer/article/view/298
spellingShingle Muhammad Faizul Mamduh
Ratno Agriyanto
dessy noor farida
Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable
AFEBI Islamic Finance and Economic Review
title Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable
title_full Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable
title_fullStr Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable
title_full_unstemmed Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable
title_short Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable
title_sort influence of disclosure corporate social responsibility toward sustainable economic development with financial performance as an intervening variable
url https://journal.afebi.org/index.php/aifer/article/view/298
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AT dessynoorfarida influenceofdisclosurecorporatesocialresponsibilitytowardsustainableeconomicdevelopmentwithfinancialperformanceasaninterveningvariable