Strategic Corporate Social Responsibility (CSR): Financial Performance, Slack Resources, and Income Response Coefficient

Mega Arum; Meutia Meutia; Elvin Bastian; Windu Mulyasari

Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia

Research Article

Strategic Corporate Social Responsibility (CSR): Financial Performance, Slack Resources, and Income Response Coefficient

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@INPROCEEDINGS{10.4108/eai.4-11-2022.2328924,
    author={Mega  Arum and Meutia  Meutia and Elvin  Bastian and Windu  Mulyasari},
    title={Strategic Corporate Social Responsibility (CSR): Financial Performance, Slack Resources, and Income Response Coefficient},
    proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia},
    publisher={EAI},
    proceedings_a={ICOSTELM},
    year={2023},
    month={9},
    keywords={slack resources company financial performance inventory turnover corporate social responsibility food and beverages},
    doi={10.4108/eai.4-11-2022.2328924}
}

Mega Arum
Meutia Meutia
Elvin Bastian
Windu Mulyasari
Year: 2023
Strategic Corporate Social Responsibility (CSR): Financial Performance, Slack Resources, and Income Response Coefficient
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328924

Mega Arum¹^,*, Meutia Meutia², Elvin Bastian², Windu Mulyasari²

1: University of Sultan Ageng Tirtayasa, Indonesia; University of Banten, Indonesia
2: University of Sultan Ageng Tirtayasa, Indonesia

*Contact email: 778322009@untirta.ac.id

Abstract

The purpose of this study was to examine the effect of slack resources, Coefficient Response Earnings and the company's financial performance on the disclosure of corporate social responsibility. slack resources, Coefficient Response Earnings and Inventory Turnover. Cash flow represents a measure of slack resources as it shows the unrestricted money available for charity and other policy purposes. company's financial performance as measured by using the Inventory Turnover. While the earnings response coefficient is an indicator that can be used to measure the actual quality of earnings through information in abnormal returns. The sample selection is purposive sampling. The results of this study state that slack resources.

Keywords: slack resources company financial performance inventory turnover corporate social responsibility food and beverages

Published: 2023-09-11
Publisher: EAI

: http://dx.doi.org/10.4108/eai.4-11-2022.2328924