(Peer review + Similarity) Influence Of Moderation Of Company Strategy On CSR Disclosures And Financial Performance Mining Company In Indonesia

This study aims to analyze the role of corporate strategy
moderation in the influence of CSR performance on corporate financial
performance. Company strategy is measured by Product Differentiation,
CSR performance measured using Global Reporting Association (GRI)
index, and financial performance measured with Return on Assets
(ROA) period 2016-2017. Research population Mining companies listed
in Indonesia Stock Exchange (BEI) in 2016 and 2017 and Companies
that issue annual reports during the period 2016-2017. The results of
this study indicate that the performance of CSR does not show
significant influence to the company's financial performance and use the
company's strategy as a moderator variable indicates that the
company's strategy variable turns out to moderate significantly the
impact of CSR performance on the financial performance of the
company.