Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry
Purpose — This study aims to examine the moderating effect of the company size on the relationship between Corporate Social Responsibility (CSR) disclosure and company profitability in mining industry. Method — This study employs multiple regression to examine the relationship between CSR disclosur...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Negeri (UIN) Mataram, Faculty of Islamic Economics and Business
2023-10-01
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| Series: | Journal of Enterprise and Development |
| Subjects: | |
| Online Access: | https://journal.uinmataram.ac.id/index.php/jed/article/view/8462 |
| _version_ | 1827781625735282688 |
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| author | Rahmawati Rahmawati Riyanti Riyanti Marwah Yusuf |
| author_facet | Rahmawati Rahmawati Riyanti Riyanti Marwah Yusuf |
| author_sort | Rahmawati Rahmawati |
| collection | DOAJ |
| description |
Purpose — This study aims to examine the moderating effect of the company size on the relationship between Corporate Social Responsibility (CSR) disclosure and company profitability in mining industry.
Method — This study employs multiple regression to examine the relationship between CSR disclosure and profitability using ROA and ROE proxies, with company size as a moderator. The observations were conducted on 12 mining companies listed on the Indonesia Stock Exchange during the period of 2018-2022.
Result — We found that company size moderates the relationship between CSR disclosure and company profitability, using ROA and ROE as proxies. The results indicate that CSR disclosure had a positive and significant effect on company profitability when measured with ROA proxies but did not show significance with ROE proxies.
Contribution — This research contributes by using company size variable as the moderator in the relationship between CSR disclosure and financial performance.
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| first_indexed | 2024-03-11T15:21:21Z |
| format | Article |
| id | doaj.art-a0c5007809cf473da96d66b016c8200a |
| institution | Directory Open Access Journal |
| issn | 2715-3118 2685-8258 |
| language | English |
| last_indexed | 2024-03-11T15:21:21Z |
| publishDate | 2023-10-01 |
| publisher | Universitas Islam Negeri (UIN) Mataram, Faculty of Islamic Economics and Business |
| record_format | Article |
| series | Journal of Enterprise and Development |
| spelling | doaj.art-a0c5007809cf473da96d66b016c8200a2023-10-28T10:27:38ZengUniversitas Islam Negeri (UIN) Mataram, Faculty of Islamic Economics and BusinessJournal of Enterprise and Development2715-31182685-82582023-10-016110.20414/jed.v6i1.8462Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry Rahmawati Rahmawati0Riyanti Riyanti1Marwah Yusuf2University of Muhammadiyah Palopo, IndonesiaUniversity of Muhammadiyah Palopo, IndonesiaInstitute of Economic Science Bongaya, Indonesia Purpose — This study aims to examine the moderating effect of the company size on the relationship between Corporate Social Responsibility (CSR) disclosure and company profitability in mining industry. Method — This study employs multiple regression to examine the relationship between CSR disclosure and profitability using ROA and ROE proxies, with company size as a moderator. The observations were conducted on 12 mining companies listed on the Indonesia Stock Exchange during the period of 2018-2022. Result — We found that company size moderates the relationship between CSR disclosure and company profitability, using ROA and ROE as proxies. The results indicate that CSR disclosure had a positive and significant effect on company profitability when measured with ROA proxies but did not show significance with ROE proxies. Contribution — This research contributes by using company size variable as the moderator in the relationship between CSR disclosure and financial performance. https://journal.uinmataram.ac.id/index.php/jed/article/view/8462CSR disclosureprofitabilityROAROEcompany size |
| spellingShingle | Rahmawati Rahmawati Riyanti Riyanti Marwah Yusuf Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry Journal of Enterprise and Development CSR disclosure profitability ROA ROE company size |
| title | Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry |
| title_full | Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry |
| title_fullStr | Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry |
| title_full_unstemmed | Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry |
| title_short | Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry |
| title_sort | can company size moderate corporate social responsibility disclosure effect on company profitability evidence from mining industry |
| topic | CSR disclosure profitability ROA ROE company size |
| url | https://journal.uinmataram.ac.id/index.php/jed/article/view/8462 |
| work_keys_str_mv | AT rahmawatirahmawati cancompanysizemoderatecorporatesocialresponsibilitydisclosureeffectoncompanyprofitabilityevidencefromminingindustry AT riyantiriyanti cancompanysizemoderatecorporatesocialresponsibilitydisclosureeffectoncompanyprofitabilityevidencefromminingindustry AT marwahyusuf cancompanysizemoderatecorporatesocialresponsibilitydisclosureeffectoncompanyprofitabilityevidencefromminingindustry |