PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG DIMEDIASI OLEH REPUTASI DAN KINERJA INOVASI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019)

Abstract

This research uses a sample of companies listed on the Indonesian Stock Exchange during the period of 2015-2019 to investigate how corporate social responsibility (CSR) affect the firm performance and how firm reputation and innovation performance mediates this relationship.

The study found that CSR had a significant impact on firm performance. The study also also show that CSR did not impact firm reputation and innovation performance, which significantly contributes to a firm performance. So, it can be concluded that firm reputation and innovation performance doesn’t have mediating effect on the relationship between CSR and firm performance.

This study offers insights into how firm reputation and innovation performance intervene the benefits of CSR to firm performance and how the lack of consideration of such factors could be the reason for the inconsistent findings in the previous studies.

This research is a descriptive study with a purposive sampling method and obtained a sample of 21 companies. The hypothesis testing was conducted using the panel data regression model and the multiple linear regression model. The research was carried out using the IBM SPSS Statistics 26 application.