Analisis Kinerja Keuangan Perusahaan dalam Perspektif Ekonomi Islam Melalui Pengungkapan Corporate Social Responsibility (CSR)

Authors

  • Eko Cahyo Mayndarto Universitas Tama Jagakarsa, Indonesia

DOI:

https://doi.org/10.29040/jiei.v8i3.6567

Abstract

CSR (Corporate Social Responsibility) is a form of commitment and action to fulfill the responsibility towards the surrounding social community and the environment by the company. This study aims to determine the effect of CSR disclosure on company performance in the Islamic Economic Perspective. This type of research is quantitative and associative with panel data method. Sources of data used are secondary data in the form of company annual reports and company financial statements published by the Indonesia Stock Exchange and the company's website. The data collected is processed using SPSS 16. Based on the results of data processing, the results of CSR Disclosures have an effect on the Company's Financial Performance in the Islamic Economic Perspective. Companies in Islam are responsible for paying attention to the community and the surrounding environment. Companies in Islam are required to be active in paying attention to the environment as a form of love for the universe, this makes it clear how important the relationship between Islamic economics and the natural environment and society is.

References

Anatan, L. (2009). Coorporate Social Responsibility (CSR): Tinjauan Teoritis dan Praktik di Indonesia. Jurnal Manajemen Maranatha, 8(2), 66-77.

Anto, M. H., & Astuti, D. R. (2008). Persepsi Stakeholder terhadap Pelaksanaan Corporate Social Responsibility: Kasus Pada Bank Syariah di DIY. Sinergi: Kajian Bisnis dan Manajemen, 10(1).

Crowther, D., & Aras, G. (2008). Corporate social responsibility. Bookboon.

Hamdani, M. (2014). Hubungan pengungkapan corporate social responsibility (CSR) terhadap kinerja keuangan dan harga saham pada perusahaan LQ45. Jurnal Organisasi dan Manajemen, 10(1), 27-36.

Indonesia, R. (2007). Undang-undang Republik Indonesia nomor 40 tahun 2007 tentang perseroan terbatas. Jakarta: Sekretariat Negara.

Irham, F. (2014). Manajemen keuangan perusahaan dan pasar modal.

Kurnia, A., Shaura, A., Raharjo, S. T., & Resnawaty, R. (2020). Sustainable Development dan CSR. Prosiding Penelitian dan Pengabdian kepada Masyarakat, 6(3), 231-237.

Lako, A. (2014). Green Economy Menghijaukan Ekonomi. Bisnis, dan Akuntansi Jakarta: Erlangga.

Mustafa, C. C., & Handayani, N. (2014). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur. Jurnal Ilmu & Riset Akuntansi, 3(6).

Pratiwi, P., Ekawati, E., Kurniawan, M., & Restianita, O. (2021). Pengaruh pengungkapan corporate social responsibility (CSR) terhadap kinerja keuangan perusahaan dalam perspektif ekonomi islam (Studi empiris perusahaan yang terdaftar di jii pada tahun 2012-2018). Al-Mal: Jurnal Akuntansi dan Keuangan Islam, 2(2), 112-127.

Putra, Y. P. (2018). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening. BALANCE: Jurnal Akuntansi dan Bisnis, 2(2), 227-236.

Ratnasari, Y., & Prastiwi, A. (2010). Pengaruh corporate governance terhadap luas pengungkapan tanggung jawab sosial perusahaan di dalam sustainability report (Doctoral dissertation, Universitas Diponegoro).

Rengganis, O., Valianti, R. M., & Oktariansyah, O. (2020). Analisis Kinerja Keuangan Pada PT. Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung. Jurnal Media Akuntansi (Mediasi), 2(2), 111-135.

Sanjaya, S., & Rizky, M. F. (2018). Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan. KITABAH: Jurnal Akuntansi dan Keuangan Syariah.

Suciwati, D. P., Pradnyan, D. P. A., & Ardina, C. (2017). Pengaruh corporate social responsibility terhadap kinerja keuangan. Jurnal Bisnis Dan Kewirausahaan, 12(2 Juli), 104.

Sumadi, S., & Santoso, I. R. (2022). How Do Work Motivation, Rewards, and Punishments Impact Employee Performance? An Approach in Islamic Economics. Ikonomika: Jurnal Ekonomi dan Bisnis Islam, 7(2), 193-208.

Downloads

Published

31-10-2022

How to Cite

Mayndarto, E. C. (2022). Analisis Kinerja Keuangan Perusahaan dalam Perspektif Ekonomi Islam Melalui Pengungkapan Corporate Social Responsibility (CSR). Jurnal Ilmiah Ekonomi Islam, 8(3), 3003–3008. https://doi.org/10.29040/jiei.v8i3.6567

Issue

Vol. 8 No. 3 (2022): JIEI : Vol.8, No.3, 2022

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.