CSR: The Impact on Long-Term and Short- Term Company Performance

PURNAMASARI, VENA and HASTUTI, THERESIA DWI and CHRISMASTUTI, AGNES ADVENSIA CSR: The Impact on Long-Term and Short- Term Company Performance. International Journal of Humanities and Management Sciences (IJHMS).

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Implementing Corporate Social Responsibility (CSR) is not just an obligation for the company, but must be based on that it is a responsibility in the interests of many parties, including the company itself. Although in Indonesia has issued an Act to regulate the implementation of CSR, but the implementation of CSR by companies not optimal yet. Companies are still reluctant to implement CSR. One factor is that most companies still consider that implement CSR is a burden and does not provide benefits for companies. Therefore, this study will examine the positive impact of CSR on company performance both short and long term. Hypothesis testing is done by using partial least squares (PLS), involving 125 data taken from 2007 to 2012. The results showed that CSR has a long-term impact, especially on the operating cash flow and Reduced-costs in long-term. The impact to operating cash flow in the first year and reduced cost in the second year, explain that CSR effect tend to long- term performance measure.

Item Type: Article
Subjects: 600 Technology (Applied sciences) > 650 Management > 657 Accounting
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Rikarda Ratih
Date Deposited: 13 Sep 2020 05:34
Last Modified: 13 Sep 2020 05:34
URI: http://repository.unika.ac.id/id/eprint/21946

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