ARCHIVES
VOL. 11, ISSUE 6 (2024)
The effect of corporate social responsibility on financial performance: Audit quality as moderation
Authors
Abimata Dwiokta Rochaddi, Mutiara Tresna Parasetya
Abstract
With the existence of differences in opinions
regarding the influence of corporate social responsibility on financial
performance of companies and the amount of waste generated by the manufacturing
industry, this study aims to test the effect of corporate social responsibility
on the financial performance of manufacturing companies with audit quality as a
moderating variable. The examination in this study uses corporate social
responsibility as the independent variable, financial performance as the dependent
variable, and audit quality as the moderating variable. The sample tested in
this research consists of manufacturing companies listed on the Indonesia Stock
Exchange during the period 2017-2021. The sample was obtained using purposive
sampling, a sampling method based on specific criteria, with a total of 94
research samples. The analysis method used is multiple linear regression with
tests for classical assumptions and goodness of fit for the regression model. The
research conducted obtained results that show audit quality does not have a
significant positive influence in moderating the relationship between corporate
social responsibility and financial performance. And also, corporate social
responsibility does not have a significant influence on financial performance.
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Pages:41-46
How to cite this article:
Abimata Dwiokta Rochaddi, Mutiara Tresna Parasetya "The effect of corporate social responsibility on financial performance: Audit quality as moderation". International Journal of Multidisciplinary Research and Development, Vol 11, Issue 6, 2024, Pages 41-46
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