PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022)

Abstract

This study aims to investigate the direct influence of corporate social responsibility (CSR) on firm financial performance and the influence of audit quality as a moderating variable on the relationship between corporate social responsibility and firm financial performance. This research uses non-financial companies listed on the Indonesia Stock Exchange in 2017-2022 using a purposive sampling method, resulting in a total research sample of 258 samples.

The results of hypothesis testing prove that corporate social responsibility (CSR) has a positive and significant effect on firm financial performance as proxied by Return on Assets (ROA), Return on Equity (ROE), Tobin's Q. Other results show that audit quality has a positive and significant effect on the relationship between corporate social responsibility (CSR) and firm financial performance as proxied by Return on Assets (ROA), Return on Equity (ROE), Tobin's Q.