Pengaruh Pengungkapan CSR Mikro Terhadap Kinerja Keuangan pada Perusahaan Sektor Pelayanan Kesehatan dan Teknologi Kesehatan di Asean
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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.
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DOI: http://dx.doi.org/10.20961/jab.v22i1.735
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