Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)

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The Influence of CSR on Financial Performance of IDX30 Companies

Authors
Muhammad Rizky Hasibuan1, *, Nyimas Dewi Murnila Saputri1, Melisa Ariani Putri1
1Department of Management, Faculty of Economics, Universitas Sriwijaya, Palembang, Indonesia
*Corresponding author. Email: kikihasibuan17@gmail.com
Corresponding Author
Muhammad Rizky Hasibuan
Available Online 23 February 2026.
DOI
10.2991/978-94-6463-994-0_28How to use a DOI?
Keywords
Corporate Social Responsibility (CSR); Return on Asset (ROA); Return on Equity (ROE); IDX30; Financial Performance
Abstract

This study examines the influence of Corporate Social Responsibility (CSR) on the financial performance of companies listed consistently in the IDX30 index from 2019 to 2023. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). A quantitative approach is employed through linear regression analysis. The findings reveal that CSR does not have a significant effect on either ROA or ROE.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
23 February 2026
ISBN
978-94-6463-994-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-994-0_28How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Rizky Hasibuan
AU  - Nyimas Dewi Murnila Saputri
AU  - Melisa Ariani Putri
PY  - 2026
DA  - 2026/02/23
TI  - The Influence of CSR on Financial Performance of IDX30 Companies
BT  - Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
PB  - Atlantis Press
SP  - 409
EP  - 421
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-994-0_28
DO  - 10.2991/978-94-6463-994-0_28
ID  - Hasibuan2026
ER  -