Corporate Social Responsibility and Financial Performance on Going Concern
Keywords:
Corporate Social Responsibility, Financial Performance, Going ConcernedAbstract
The Covid-19 pandemic has not ended until now. The majority of companies experienced a decline in performance. The objectives of this study are identify the effect of Corporate Social Responsibility (CSR) and financial performance ongoing concerns in industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. A quantitative method using purposive sampling techniques. Sample data used are secondary data with the documentation method. Data secondary data with documentation methods. Data downloaded from the www.idx.co.id, in the form of financial statements. The data analysis method used is classical assumption test multiple and linear regression analysis with SPSS version 25 software. This study indicates that Corporate Social Responsibility has a significance level of 0.003 and financial performance has a significant level of 0.028 with a significance level of 0. ,05. It concluded that the results of this study indicate that Corporate Social Responsibility and financial performance have a positive and significant effect on the going concern company.
References
Abdullah, M. W., & Amiruddin, H. (2020). Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(2), 166–186.https://doi.org/10.24034/j25485024.y2020.v4.i2.4145
Amba, Nurul Saputri. (2021). Pengaruh Corporate Social Responsibility Terhadapp Going Concern dengan Profitabilitas Sebagai Variabel Moderasi (Study Kasus pada Perusahaan Sektor Pertambangan Periode 2016-2019 yang Terdaftar di Bursa Efek Indonesia).
Anggraini, N., Pusparini, H., & Hudaya, R. (2021). Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Opini Going Concern Universitas Mataram Universitas Mataram Robith Hudaya Universitas Mataram. 24–55.
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
Chen, H., Yang, D., Zhang, J. H., & Zhou, H. (2020). Internal controls, risk management, and cash holdings. Journal of Corporate Finance, 64(July), 101695. https://doi.org/10.1016/j.jcorpfin.2020.101695
Dewi, I. G. A. A. O., & Dewi, I. G. A. A. P. (2017). Corporate social responsibility, greenbanking, and going concern on banking company in Indonesia stock exchange. International Journal of Social Sciences and Humanities, 1(3), 118–134. https://doi.org/10.29332/ijssh.v1n3.65
Firmansyah, M. F., & Venusita, L. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kepemilikan Institusional. Jurnal Akuntansi, 7(2), 71–86. https://doi.org/10.33369/j.akuntansi.7.2.71-86
Ghozali. (2018). Aplikasi Analisis Multivariate. Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro. Semarang
Hanafi, M.M. (2014). Manajemen Keuangan. Yogyakarta. BPFE Yogyakarta
Handoyo, S., & Jakasurya, T. (2017). Analisis Pengaruh Leverage, Profitability, Dan Foreign Ownership Terhadap Pengungkapan Informasi Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility). Matrik : Jurnal Manajemen, Strategi Bisnis Dan Kewirausahaan, 11(2), 178. https://doi.org/10.24843/matrik:jmbk.2017.v11.i02.p07
Hariyani, Diyah Santi. (2021). Manajemen Keuangan 1. UNIPMA Press. Madiun
Hariyani, D. S., Salatnaya, L. H. A., & Mardani, D. D. (2020). Corporate Social Responsibility And Financial Ratio on Market Value Added. Ilomata International Journal of Tax & Accounting, 1(4), 256–263. https://doi.org/https://www.ilomata.org/index.php/ijtc
Inyang, I., & Ahakiri, F. (2021). Contemporary financial practices and going concern of manufacturing corporations in Nigeria Contemporary financial practices and going concern of manufacturing corporations in Nigeria. May.
Jusup, Al Haryono. (2014). Dasar-dasar Akuntansi. Sekolah Tinggi Ilmu EKonomi YKPN. Yogyakarta
Khairiyani, K., Mubyarto, N., Mutia, A., Zahara, A. E., & Habibah, G. W. I. A. (2019). Kinerja Lingkungan Terhadap Kinerja Keuangan Serta Implikasinya Terhadap Nilai Perusahaan. ILTIZAM Journal of Shariah Economic Research, 3(1), 41. https://doi.org/10.30631/iltizam.v3i1.248
Kumala, D. A. (2020). Pengaruh Kepatuhan Standar Akuntansi Keuangan Dan Going Concern Terhadap Opini Audit Pada Perusahaan Consumer Good Yang Terdaftar di Bursa Efek Indonesia. 105(3), 129–133. https://webcache.googleusercontent.com/search?q=cache:BDsuQOHoCi4J:https://media.neliti.com/media/publications/9138-ID-perlindungan-hukum-terhadap-anak-dari-konten-berbahaya-dalam-media-cetak-dan-ele.pdf+&cd=3&hl=id&ct=clnk&gl=id
Lisnawati, L., & Syafril, A. S. (2021). Pengaruh Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia). Land Journal, 2(2), 1–14. https://doi.org/10.47491/landjournal.v2i2.1274
Luke, O. O. (2014). Corporate Social Responsibility : An Aid to Going Concern Concept in Corporate Organizations in Nigeria. Journal of Business Ethics, 6(10), 10–16.
Mahendra, A., Sri artini, L. gede, & Suarjaya, A. G. (2012). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Manajemen, Stategi Bisnis, Dan Kewirausahaan, 6(2), 130–138.
Maradina, J. (2019). Pengaruh Kinerja Keuangan Perusahaan Terhadap Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 15–25.
Megantara, D. (2021). Jurnal Riset Akuntansi dan Bisnis. Jurnal Riset Akuntansi Dan Bisnis, 8(September), 22–47.
Mudjijah, S., Khalid, Z., & Astuti, D. A. S. (2019). Pengaruh Kinerja Keuangan Dan Stuktur Modal Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan, 8(1), 41–56.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabet. Yogyakarta.
Swasta, Basu dan Ibnu Sukotjo. (1988). Pengantar Bisnis Modern.Liberty. Yogyakarta.
Prambudi, A. I. (2019). Pengaruh Profitabilitas, Struktur Modal, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 2(2), 61–70. https://doi.org/10.26533/jad.v2i2.378
Prena, G. Das, & Dewi, P. V. P. (2021). Pengaruh Corporate Social Responsibility (Csr), Keberadaan Whistleblowing Internal, Dan Komitmen Good Coorporate Governance (Gcg) Terhadap Going Concern Perusahaan (Studi Pada Sektor Perhotelan Yang Terdaftar Di Bei). Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 53–67. https://doi.org/10.38043/jiab.v6i1.2991
Prena, G. Das, & Diarsa, K. W. (2019). Pengaruh Kinerja Keuangan dan Nilai Perusahaan Terhadap Keberlanjutan Usaha (Going Concern) Pada Perusahaan Perbankan Di Bursa Efek Indonesia. Jurnal Undhira Bali, 14(1), 1–8. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1828
Tandelillin, Eduardus. (2017). Pasar Modal Manajemen Portofolio & Investasi.PT. Kanisius. Yogyakarta
Tran, Q. T. (2020). Corporate cash holdings and financial crisis: new evidence from an emerging market. Eurasian Business Review, 10(2), 271–285. https://doi.org/10.1007/s40821-019-00134-9
Tsendsuren, C., Yadav, P. L., Han, S. H., & Mun, S. (2021). The effect of corporate environmental responsibility and religiosity on corporate cash holding decisions and profitability: Evidence from the United States’ policies for sustainable development. Sustainable Development, 29(5), 987–1000. https://doi.org/10.1002/sd.2189
