Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan

Abstract

This study aims to explain the correlation between corporate social responsibility disclosure and firm performance by considering the effect of firm reputation, along with the underlying mechanism. This study explains the concept of stakeholder theory relating to the fulfillment of stakeholder needs. This study covers the entire population companies listed on the Indonesia Stock Exchange. The total sample consists of 659 for the 2019-2021 period. The results of this study indicate that corporate social responsibility has a positive effect on firm performance with the role of firm reputation mediation. This study also utilizes resource stakeholder theory to explain the above-mentioned relationship.