IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND CSR ACCOUNTING TREATMENT ON FINANCIAL PERFORMANCE OF MULTINATIONAL COMPANIES

Authors

  • Annisa Rahma Qur’aini Universitas 17 Agustus 1945 Surabaya Author
  • Via Wahyuningtyas Universitas 17 Agustus 1945 Surabaya Author
  • Hwihanus Universitas 17 Agustus 1945 Surabaya Author

DOI:

https://doi.org/10.62281/v2i6.514

Keywords:

Corporate Social Responsibility, CSR Implementation, Accounting Treatment, Financial Performance, Multinational Companies

Abstract

This study explores the implementation of Corporate Social Responsibility (CSR) practices and their accounting treatment on the financial performance of multinational companies (MNCs). It investigates how MNCs incorporate CSR initiatives into their operations and how these initiatives are accounted for in financial reporting. The study analyzes the impact of CSR implementation and accounting treatment on various financial performance indicators of MNCs. The research aims to provide insights into the relationship between CSR practices, accounting treatment, and financial performance, contributing to the existing literature on CSR and corporate finance.

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Published

2025-03-03

How to Cite

IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND CSR ACCOUNTING TREATMENT ON FINANCIAL PERFORMANCE OF MULTINATIONAL COMPANIES. (2025). Jurnal Media Akademik (JMA), 2(6). https://doi.org/10.62281/v2i6.514

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