ANALYSIS OF COMPANY SUSTAINABILITY WITH CSR AS AN Moderating
Sri Marti Pramudena, Eri Marlapa, Sri Anah

FEB Universitas Mercubuana

Abstract

Basically, the main goal that all companies want to achieve is how the company can obtain maximum profits. However, to achieve this goal, companies often ignore the social and environmental impacts arising from the company^s economic activities or actions. Capital owners who are only oriented towards profit or material (single-line), have destroyed the balance of life by overstimulating human potential. According to Saragih and Purba (2019), corporate responsibility no longer refers to a single bottom line, namely corporate value which is reflected in financial conditions only, but corporate responsibility must implement triple bottom lines which include financial aspects, social and environmental. This is because financial conditions alone are not enough to guarantee that the company^s value grows sustainably.
The aim of this research is to find that there is an influence of ESG on the sustainability of company profits through the implementation of CSR. This research uses quantitative methods to test hypotheses that have been determined by collecting data using research instruments, analyzing data in the form of numbers through statistical processing on certain populations and samples (Sugiyono, 2017). The population used in this research was 193 manufacturing companies listed on the IDX. sampling technique, namely the technique of sampling data sources with certain considerations, in order to obtain the right sample according to predetermined criteria

Keywords: Keywords: CSR, ESG, Company Profits, SDGs,GCG

Topic: Sustainable Business Practices in the Energy Sector