The Influence of CSR Disclosure on Financial Performance and Corporate Image (Empirical Study of Banking Companies Listed on the IDX in 2018-2022)
Abstract
Corporate Social Responsibility (CSR)places itself in the financial sector asprotection against financial scandals and damage to bank reputation. The study aims to prove the effect of CSR on financialperformance and corporate image in bankslisted on the IDX in 2018-2022. The number of samples was 33 banks according to the criteria using purposive sampling technique. This type of research is quantitative research with secondary data.The results showed that CSR disclosure hasa significant positive effect on financialperformance with ROA proxy, and asignificant positive effect on company image with Tobin's q proxy. This study contributes to the literature by providing evidence regarding the effect of CSRdisclosure on the financial performanceand image of banking companies in the Indonesian context. Thus, banks listed on the IDX should prioritize CSR disclosure as a corporate strategy to improve corporate image and financial performance.
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DOI: https://doi.org/10.30596/miceb.v2i0.805
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