PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA SEKTOR CONSUMER GOODS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2020-2024

JULIAI, AYU SULANDARI (2026) PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA SEKTOR CONSUMER GOODS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2020-2024. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya penerapan tanggung jawab sosial berbasis syariah dan pengelolaan risiko yang sesuai dengan prinsip Islam dalam meningkatkan kinerja perusahaan di tengah dinamika ekonomi global dan perkembangan pasar modal syariah di Indonesia. Oleh karena itu penelitian ini bertujuan untuk menganalisis pengaruh Islamic Corporate Social Responsibility (ICSR) dan manajemen risiko terhadap kinerja keuangan perusahaan pada sektor Consumer Goods yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2020 - 2024. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan Consumer Goods yang terdaftar di ISSI periode 2020–2024. Teknik analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi EViews 13. Variabel independen dalam penelitian ini adalah Islamic Corporate Social Responsibility (ICSR) dan manajemen risiko, sedangkan variabel dependen adalah kinerja keuangan perusahaan. Has il penelitian menunjukkan bahwa Islamic Corporate Social Responsibility (ICSR) tidak berpengaruh signifikan terhadap kinerja keungan perusahaan, Manajemen risiko juga tidak berpegaruh signifikan terhadap kinerja keuangan perusahaan. Sedangkan secara simultan, ICSR dan manajemen risiko berpengaruh signifikan terhadap kinerja keungan perusahaan sektor Consumer Goods yang terdaftar di ISSI periode 2020-2024. Meskipun secara parsial ICSR dan manajemen risiko tidak berpengaruh signifikan, secara simultan kedua variabel tersebut berpengaruh signifikan terhadap kinerja keungan perusahaan. Kata Kunci: Islamic Corporate Social Responsibility (ICSR), Manajemen Risiko, Kinerja Keuangan, Indeks Saham Syariah Indonesia (ISSI), Consumer Goods.ABSTRACT This study is motivated by the importance of implementing Sharia-based social responsibility and risk management practices in accordance with Islamic principles to improve corporate performance amid global economic dynamics and the development of the Islamic capital market in Indonesia. Therefore, this study aims to analyze the effect of Islamic Corporate Social Responsibility (ICSR) and risk management on the financial performance of Consumer Goods companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study employs a quantitative approach. The data used are secondary data obtained from the financial reports and sustainability reports of Consumer Goods companies listed on ISSI during the 2020 2024 period. The data were analyzed using panel data regression with the assistance of EViews 13 software. The independent variables in this study are Islamic Corporate Social Responsibility (ICSR) and risk management, while the dependent variable is corporate financial performance. The results indicate that Islamic Corporate Social Responsibility (ICSR) has no significant effect on corporate financial performance. Risk management also has no significant effect on corporate financial performance. However, simultaneously, ICSR and risk management have a significant effect on the financial performance of Consumer Goods companies listed on ISSI during the 2020–2024 period. Although ICSR and risk management do not have a significant effect individually, both variables jointly have a significant effect on corporate financial performance. Keywords: Islamic Corporate Social Responsibility (ICSR), Risk Management, Financial Performance, Indonesian Sharia Stock Index (ISSI), Consumer Goods.

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