Pengaruh Pengungkapan CSR Mikro Terhadap Kinerja Keuangan pada Perusahaan Sektor Pelayanan Kesehatan dan Teknologi Kesehatan di Asean

Reynis Putri Rahmaningtyas, Y Anni Aryani

Abstract


This study examines Micro-CSR and Financial Performance. Micro CSR is an important factor that affects Financial Performance. Micro CSR has been widely researched in the field of industrial psychology. However, Micro CSR has not received much attention in the financial sector. Micro CSR is also widely ignored in the literature. Whereas, micro-corporate social responsibility (CSR) has become an important part of organizational social responsibility. This study examines the effect of Micro CSR on the Performance of Healthcare and Health Technology Companies in ASEAN for the 2014-2019 period. The sample was selected using purposive sampling method. Hypothesis testing in this study uses Software Eviews Version 12. The results show that Micro CSR has a positive and significant impact on Financial Performance. This reflects that if the company can run or maintain good relations with its employees, it will create a sense of belonging to employees that resulted positive influence on financial performance.

Penelitian ini meneliti tentang Micro-CSR dan Kinerja Keuangan. CSR Mikro adalah faktor penting yang mempengaruhi Kinerja Keuangan. CSR Mikro telah banyak diteliti dalam bidang psiklogi industri. Namun CSR Mikro belum banyak mendapat banyak perhatian di bidang keuangan. CSR Mikro juga banyak diabaikan dalam literatur. Tanggung jawab sosial perusahaan mikro (CSR) telah menjadi bagian penting dari tanggung jawab sosial organisasi. Penelitian ini menguji pengaruh CSR Mikro terhadap Kinerja Perusahaan Pelayanan Kesehatan and Teknologi Kesehatan di ASEAN periode 2014-2019. Sampel dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Software Eviews Versi 12. Hasil menunjukkan bahwa CSR Mikro mempunyai pengaruh positif terhadap Kinerja Keuangan dan signifikan. Hal ini mencerminkan bahwa jika perusahaan dapat menjalankan atau menjalin hubungan baik dengan karyawannya, maka akan tercipta sense of belonging pada diri karyawan yang berdampak positif pada kinerja keuangan.

Keywords


Corporate social responsibility mikro (CSR mikro); Kinerja Keuangan Perusahaan; Perusahaan Pelayanan Kesehatan dan Teknologi Kesehatan

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DOI: http://dx.doi.org/10.20961/jab.v22i1.735

Jurnal Akuntansi dan Bisnis (JAB)
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