PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN YANG DIMEDIASI OLEH REPUTASI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2022)

Abstract

This study aims to examine the direct relationship between CSR and financial performance, CSR and corporate reputation and examine the mediating effect of corporate reputation on the direct relationship between CSR and financial performance. CSR is an independent variable in this study. While the dependent variable in this study is the company's financial performance. Corporate reputation is used as a mediating variable.

This study uses secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange and Bloomberg database. This study uses purposive sampling method in the sampling method. The selected sample is a manufacturing company with published financial statements and accompanied by data related to CSR performance in 2018-2022 consecutively. This study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis in testing the relationship between independent variables, mediating variables and dependent variables.

 The results showed a significant and positive coefficient for the direct relationship between CSR and financial performance. CSR was found to have no effect on corporate reputation, and reputation failed to mediate the relationship between CSR and corporate financial performance.