The Economic Impact of Corporate Social Responsibility

Eriandani, Rizky (2020) The Economic Impact of Corporate Social Responsibility. In: International Symposium on Management 17, 19 Februari 2020, Vietnam. (Submitted)

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This study aims to examine the relationship between socially responsible investment and future company performance. Socially responsible investment is carried out with various objectives, depending on the actors and their preferences. Good management theory explains that social investment can build trust, which will ultimately benefit the company. Some researchers have previously investigated the impact of CSR investments on companies, but the results are still inconclusive. Evaluating social investment needs to pay attention to the time lag between the investment and the economic benefits generated. The sample of this study are all companies listed on the Indonesian stock exchange in 2016-2017, except the service, finance and banking industry. CSR investment is measured by the amount of costs incurred for social responsibility activities. The method used to estimate the parameters of the research model is the lag regression approach. The results showed significant relationship between CSR investment and the company's financial performance in the future.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: corporate social responsibility, social investment, time lag, company performance, social capital.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Ester Sri W. 196039
Date Deposited: 15 Nov 2019 06:06
Last Modified: 21 Feb 2022 09:31

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