The effect of social responsibility disclosure on financial performance in the COVID-19 pandemic era

Figures & data

Table 1. Descriptive statistical results of research variables

Variable	Mean	Std. deviation	N
ROA	0.09	0.123	108
ROE	0.16	0.28	108
Tobin’s Q	2.46	2.77	108
PTJS	0.29	0.13	108
Leverage	0.40	0.18	108
Asset	6.63	0.72	108

Source: Processed secondary data (SPSS output).

Table 2. Model summary

Model	R	R square	Adjusted R square	Std. error of the estimate
1	.331^a	0.110	0.084	0.11817

^aPredictors: (Constant), Asset, CSR, Leverage.

Table 3. ANOVA table

Model		Sum of squares	df	Mean square	F	Sig.
1	Regression	0.179	3	0.060	4.267	.007^b
	Residual	1.452	104	0.014
	Total	1.631	107

^aDependent Variable: ROA.

^bPredictors: (Constant), Asset, CSR, Leverage.

Table 4. Statistical test table t

Model		Unstandardized B	Coefficients Std error	Standardized coefficients beta	t	Sig.
1	(Constant)	−0.061	0.109		−0.556	0.579
	CSR	0.233	0.089	0.244	2.618	0.010
	Leverage	−0.170	0.066	0.248	−2.590	0.011
	Asset	0.023	0.016	0.133	1.399	0.165

^aDependent Variable: ROA.

Table 5. Model summary

Model	R	R square	Adjusted R square	Std. error of the estimate
1	.389^a	0.152	0.127	0.25698

^aPredictors: (Constant), Asset, CSR, Leverage.

Table 6. ANOVA

Model		Sum of squares	df	Mean square	F	Sig.
1	Regression	1.227	3	0.409	6.192	.001^b
	Residual	6.868	104	0.066
	Total	8.095	107

^aDependent Variable: ROE.

^bPredictors: (Constant), Asset, CSR, Leverage.

Table 7. Statistical test table t

Model		Unstandardized B	Coefficients Std error	Standardized coefficients beta	t	Sig.
1	(Constant)	−0.462	0.238		−1.941	0.055
	CSR	0.710	0.193	0.334	3.672	0.000
	Leverage	0.133	0.142	0.087	0.931	0.354
	Asset	0.055	0.036	0.144	1.551	0.124

^aDependent Variable: ROE.

Table 8. Model summary

Model	R	R square	Adjusted R square	Std. error of the estimate
1	.418^a	0.175	0.151	2.55147

^aPredictors: (Constant), Asset, CSR, Leverage.

Table 9. ANOVA

Model		Sum of squares	df	Mean square	F	Sig.
1	Regression	143.581	3	47.860	7.352	.000b
	Residual	677.040	104	6.510
	Total	820.621	107

^aDependent Variable: Tobin’s Q.

^bPredictors: (Constant), Asset, CSR, Leverage.

Table 10. Statistical table t

Model		Unstandardized B	Coefficients Std error	Standardized coefficients beta	t	Sig.
1	(Constant)	−1.078	2.361		−0.457	0.649
	CSR	7.622	1.920	0.356	3.970	0.000
	Leverage	2.791	1.415	0.182	1.973	0.051
	Asset	0.031	0.353	0.008	0.088	0.930

^aDependent Variable: Tobin’s Q.