Analysis of the Effect of Corporate Social Responsibility on Company Management Performance

The aim of this research is to determine the influence of Corporate Social Responsibility on Company Management Performance (Empirical Study of BUMN Companies Listed on the IDX 2019-2022). The population was taken from state-owned companies with data from 2019 to 2022. The research population was 84 companies, after passing the specified sample criteria, only 75 companies remained. The data analysis technique using multiple regression analysis methods, using the Statistical Package for Social Sciences (SPSS). The results of the research are that Environmentally Oriented CSR has a positive effect on Management Performance. Meanwhile, Socially Oriented CSR has a positive effect on Management Performance. The implication of this research is to provide additional information for investors to be more careful in investing, and to be a consideration for investors in developing investment strategies so that they are more comfortable using all their funds to avoid losses due to the financial reporting phenomenon.