Corporate Social Responsibility dan Kinerja Perusahaan: Financial Slack sebagai Variabel Moderasi
DOI:
https://doi.org/10.33395/owner.v7i3.1830Keywords:
Company Performance, Corporate Social Responsibility, CSR, COVID-19 Pandemic, Financial SlackAbstract
Company performance has become one of the efforts for an entity to survive. During COVID-19 pandemic, the performance of every company in Indonesia experienced a decline in profits, allowing the company's performance to also decline. The purpose of this research is to describe the relationship between corporate social responsibility and financial slack with company performance. With the disclosure of CSR can make a company's performance better and responded well by stakeholders. However, several previous studies reveal that the effect of CSR disclosure on company performance is still less convincing. Therefore, this study also analyzes the role of financial slack as an independent and moderating variable. This research uses quantitative type method. The data used is historical data from the last five years. The object of this research uses data from companies listed on the IDX for 5 years from the 2016-2020 period. Determination of the sample is based on purposive sampling which uses a sample selection method with certain criteria. The results show that CSR disclosure has a significant negative effect on company performance, financial slack as an independent variable has a significant positive effect on company performance and financial slack as a moderating variable weakens the relationship between company performance and CSR disclosure.
Downloads
Plum-X Analityc
References
Acar, M., & Temiz, H. (2017). Advertising effectiveness on financial performance of banking sector: Turkey case. International Journal of Bank Marketing, 35(4), 649–661. https://doi.org/10.1108/IJBM-03-2016-0036
Adnyani, N. P. S., Endiana, I. D. M., & Arizona, P. E. (2020). Pengaruh penerapan good corporate governance dan corporate social responsibility terhadap kinerja perusahaan. Jurnal Kharisma, 2(2), 228–249.
Agusti-Perez, M., Galan, J. L., & Acedo, F. J. (2020). Relationship between slack resources and performance: temporal symmetry and duration of effects. European Journal of Management and Business Economics, 29(3), 255–275. https://doi.org/10.1108/EJMBE-10-2019-0177
Anggita, D. R., & Kusumawati, P. R. (2021). Analisis pengaruh belanja iklan terhadap kinerja perusahaan dengan corporate social responsibility sebagai variabel moderasi. Jurnalku, 1(4), 337–352.
Ariefianto, M. D. (2012). Ekonometrika esensi dan aplikasi dengan menggunakan eviews. Erlangga.
Arora, P., & Dharwadkar, R. (2011). Corporate governance and corporate social responsibility (CSR): The moderating roles of attainment discrepancy and organization slack. Corporate Governance: An International Review, 19(2), 136–152. https://doi.org/10.1111/j.1467-8683.2010.00843.x
Artiach, T., Lee, D., Nelson, D., & Walker, J. (2010). The determinants of corporate sustainability performance. Accounting and Finance, 50(1), 31–51. https://doi.org/10.1111/j.1467-629X.2009.00315.x
Bahta, D., Yun, J., Islam, R., & Ashfaq, M. (2020). Corporate social responsibility , innovation capability and fi rm performance?: Evidence from SME. Social Responsibility Journal, 1–21. https://doi.org/10.1108/SRJ-12-2019-0401
Bao, G., Zhang, W., Xiao, Z., & Hine, D. (2019). Slack resources and growth performance: The mediating roles of product and process innovation capabilities. Asian Journal of Technology Innovation. https://doi.org/10.1080/19761597.2019.1700383
Bianchi, M., & Lejarraga, J. (2016). Learning to license technology: The role of experience and workforce’s skills in Spanish manufacturing firms. R&D Management, 46, 691–705. https://doi.org/10.1111/radm.12211
Brooks, C., & Oikonomou, I. (2018). The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance. The British Accounting Review. https://doi.org/10.1016/j.bar.2017.11.005
Buchdadi, A. D., Oktafianto, E., & Mardiyati, U. (2018). Pengaruh R&D expenditure terhadap firm performance pada perusahaan yang terdaftar di BEI Periode 2003-2015. JRMSI - Jurnal Riset Manajemen Sains Indonesia, 9(2), 337–351. https://doi.org/10.21009/jrmsi.009.2.09
Carnes, C. M., Xu, K., Sirmon, D. G., & Karadag, R. (2019). How competitive action mediates the resource slack–performance relationship: A meta-analytic approach. Journal of Management Studies, 56(1), 57–90. https://doi.org/10.1111/joms.12391
Carrots and Sticks. (2013). Promoting transparency and sustainability?: An update on trends in voluntary and mandatory approaches to sustainability reporting. www. globalreporting. org/resourcelibrary/carrots-and-sticks.pdf
Chang, Y. K., Oh, W. Y., Park, J. H., & Jang, M. G. (2017). Exploring the relationship between board characteristics and CSR: Empirical evidence from korea. Journal of Business Ethics, 140(2), 225–242. https://doi.org/10.1007/s10551-015-2651-z
Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Business, 35(April), 1–23. https://doi.org/10.1002/smj
Choi, J. S., Kwak, Y. M., & Choe, C. (2010). Corporate social responsibility and corporate financial performance: Evidence from Korea. Australian Journal of Management, 35(3), 291–311. https://doi.org/10.1177/0312896210384681
Deb, P., David, P., & O’Brien, J. (2016). When is cash good or bad for firm performance? Strategic Management Journal. https://doi.org/10.1002/smj
Dobre, E., Stanila, G. O., & Brad, L. (2015). The influence of environmental and social performance on financial performance: Evidence from romania’s listed entities. Sustainability, 7, 2513–2553. https://doi.org/10.3390/su7032513
Erawati, T., & Wahyuni, F. (2019). Pengaruh corporate governance, ukuran perusahaan, dan leverage terhadap kinerja keuangan perusahaan di Bursa Efek Indonesia. Jurnal Akuntansi Pajak Dewantara, 1(2).
Fajaryani, N. L. G. S., & Suryani, E. (2018). Struktur modal, likuiditas, dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Jurnal Riset Akuntansi Kontemporer, 10(2), 74–79. https://doi.org/10.23969/jrak.v10i2.1370
Firmansyah, M. F., & Venusita, L. (2021). Pengaruh pengungkapan corporate social responsibility terhadap business going concern dengan kepemilikan institusional sebagai variabel moderasi. AKUNESA: Jurnal Akuntansi Unesa, 10(2). https://doi.org/10.33369/j.akuntansi.7.2.71-86
Gatti, L., Seele, P., & Rademacher, L. (2019). Grey zone in – greenwash out. A review of greenwashing research and implications for the voluntary-mandatory transition of CSR. International Journal of Corporate Social Responsibility, 4(1), 1–15. https://doi.org/10.1186/s40991-019-0044-9
Ghozali, I. (2002). Aplikasi analisis multivariat dengan program SPSS. Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23 (Prayogo (ed.); Edisi 8). Badan Penerbit Universitas Dipoegoro.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (A. Tejokusumo (ed.); Edisi 9, pp. 1–490). Badan Penerbit Universitas Diponegoro.
GRI. (2013). G4 sustainability reporting guidelines - part 1: Reporting principles and standard disclosures. In Global Reporting Initiative. www.globalreporting.org
Guo, F., Zou, B., Zhang, X., Bo, Q., & Li, K. (2019). Financial slack and firm performance of SMMEs in China: Moderating effects of government subsidies and market-supporting institutions. International Journal of Production Economics, 1–10. https://doi.org/10.1016/j.ijpe.2019.107530
Harmasanto, D. H., & Setiawan, R. (2019). Pengeluaran R&D dan kinerja perusahaan manufaktur di bursa efek indonesia yang dimoderasi oleh usia perusahaan. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 4(2), 644–668. https://doi.org/10.31093/jraba.v4i2.165
Hussain, N. (2015). Impact of sustainability performance on financial performance: an empirical study of global fortune (n100) firms. Venice, Italy: Department of Management, Ca†Foscari University of Venice., June, 1–49.
Indriantoro, & Supomo. (2013). Metodologi penelitian bisnis untuk akuntansi & manajemen (edisi 1).
Irma, A. D. A. (2019). Pengaruh komisaris, komite audit, struktur kepemilikan, size, dan leverage terhadap kinerja keuangan perusahaan properti, perumahan dan konstruksi 2013-2017. Jurnal Ilmu Manajemen, 7(3), 697–712. https://scholar.google.com/
Istiq, R. S., Surbakti, L. P., & Subur. (2021). Pengaruh kinerja lingkungan dan pengungkapan keberlanjutan terhadap kinerja perusahaan. Prosiding BIEMA, 2, 870–884.
Javaid, S., & Al-Malkawi, H. A. N. (2018). Corporate social responsibility and financial performance in saudi arabia: Evidence from zakat contribution. Managerial Finance, 44(6), 648–664. https://doi.org/10.1108/MF-12-2016-0366
Jensen, C, M., Meckling, & H., W. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.
Julian, S. D., & Ofori-Dankwa, J. C. (2013). Financial resource availability and corporate social responsibility expenditures in a sub-saharan economy?: The institutional difference hypothesis. Strategic Management Journal, 34(11), 1314–1330. https://doi.org/10.1002/smj
Kang, C., Germann, F., & Grewal, R. (2015). Washing away your sins? Corporate social responsibility, corporate social irresponsibility, and firm performance. Journal of Marketing, 1–57.
Kartika Dewi, N. P. I., & Abundanti, N. (2019). Pengaruh leverage dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi. E-Jurnal Manajemen Universitas Udayana, 8(5), 3028. https://doi.org/10.24843/ejmunud.2019.v08.i05.p16
Kim, J. J., & Hemmert, M. (2016). What drives the export performance of small and medium-sized subcontracting firms? A study of Korean manufacturers. International Business Review, 25(2), 511–521. https://doi.org/10.1016/j.ibusrev.2015.09.002
Kim, J., Jun, J., Tang, L., & Zheng, T. (2018). The behavioral and intermediate effects of advertising on firm performance: An empirical investigation of the restaurant industry. Journal of Hospitality & Tourism Research, 42(2), 319–337.
Kim, Jewoo, Jun, J., & Tang, L. (Rebecca). (2019). How well does advertising work on restaurant performance? A dynamic and quadratic approach. International Journal of Hospitality Management, 81, 11–20. https://doi.org/10.1016/j.ijhm.2019.02.010
Kim, K., Kim, M., & Qian, C. (2015). Effects of corporate social responsibility on corporate financial performance?: A competitive-action perspective. Journal of Management, XX(X), 1–22. https://doi.org/10.1177/0149206315602530
KPMG. (2008). International survey of corporate responsibility reporting 2008. Corporate Governance. www.kpmg.com/EU/en/Documents/KPMG_International_survey_Corporate_ responsibility_Survey_Reporting_2008.pdf
KPMG. (2013). The KPMG survey of corporate responsibility reporting 2013: Executive summary. KPMG.
Kurnia, A., Shaura, A., Raharjo, S. T., & Resnawaty, R. (2019). Sustainable development dan CSR. Prosiding Penelitian Dan Pengabdian Kepada Masyarakat, 6(3), 231–237. https://doi.org/10.24198/jppm.v6i3.26211
Kussela, P., Keil, T., & Maula, M. (2016). Driven by aspirations, but in what direction? Performance shortfalls, slack resources and resource consuming vs. resource-freeing organizational change. Strategic Management Journal, 38(5), 1101–1120. https://doi.org/https://doi.org/10.1002/smj.2544
Laskar, N. (2019). Does sustainability reporting enhance firms profitability? A study on select companies from India and South Korea. Indian Journal of Corporate Governance, 12(1), 2–20. https://doi.org/10.1177/0974686219836528
Lathifah, L., & Khoirudin, R. (2021). Kajian pendapatan nelayan di kabupaten Bantul dengan pendekatan sustainable livelihood. Ekonomikawan: Jurnal Ilmu Ekonomi Dan Studi Pembangunan, 21(2), 211–228. http://jurnal.umsu.ac.id/index.php/ekawan/article/view/8044
Lazar, S. (2016). Determinants of firm performance: Evidence from Romanian listed companies. Review of Economic and Business Studies, 9(1), 53–69. https://doi.org/10.1515/rebs-2016-0025
Lecuona, J. R., & Reitzig, M. (2014). Knowledge worth having in “excessâ€Â: The value of tacit and firm-specific human resource slack. Strategic Management Journal, 35(7), 954–973. https://doi.org/10.1002/smj
Lewis, T. C. (2013). A review and analysis of the effects of financial slack on firm innovation. UMI Dissertation Publishing.
Lin, C., Chang, R., & Dang, V. T. (2015). An integrated model to explain how corporate social responsibility affects corporate financial performance. Sustainability, 1–20. https://doi.org/10.3390/su7078292
Lin, W. L., Ho, J. A., Ng, S. I., & Lee, C. (2019). Does corporate social responsibility lead to improved firm performance? The hidden role of financial slack. Social Responsibility Journal, 16(7), 957–982. https://doi.org/10.1108/SRJ-10-2018-0259
Liputan6.com. (2021a). Laba bersih BEI naik 9,5 persen pada 2020. Liputan6.Com. https://www.liputan6.com/saham/read/4594342/laba-bersih-bei-naik-95-persen-pada-2020
Liputan6.com. (2021b). Melihat kinerja keuangan emiten BUMN sepanjang 2020, siapa paling moncer? Liputan6.Com. https://www.liputan6.com/saham/read/4575687/melihat-kinerja-keuangan-emiten-bumn-sepanjang-2020-siapa-paling-moncer
Lu, W., Chau, K. W., Wang, H., & Pan, W. (2014). A decade’s debate on the nexus between corporate social and corporate financial performance: A critical review of empirical studies 2002-2011. Journal of Cleaner Production, 79, 195–206. https://doi.org/10.1016/j.jclepro.2014.04.072
Lumingkewas, V. A. (2013). Pengakuan pendapatan dan beban atas laporan keuangan Pada PT. Bank Sulut. Jurnal EMBA, 1(3), 199–206.
Lungeanu, R., Stern, I., & Zajac, E. J. (2016). When do firms change technology-sourcing vehicles? The role of poor innovative performance and financial slack. Strategic Management Journal, 37(5), 855–869. https://doi.org/10.1002/smj
Madyakusumawati, S. (2019). Peran slack resources dan diversitas gender terhadap kualitas pengungkapan tanggung jawab sosial. Jembatan: Jurnal Ilmiah Manajemen, 16(2), 69–92.
Maqbool, S., & Zameer, M. N. (2017). An empirical examination of the relationship between corporate social responsibility
and profitability: Evidence from indian commercial banks. Pacific Business Review International.
Marlin, D., & Geiger, S. W. (2015). A reexamination of the organizational slack and innovation relationship. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2015.03.047
Meiyana, A., & Aisyah, M. N. (2019). Pengaruh kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel intervening. Journal Nominal, VIII(1), 1–18.
Mishra, D. R. (2015). Post-innovation CSR performance and firm value. Journal of Business Ethics, 140(2), 285–306. https://doi.org/10.1007/s10551-015-2676-3
Modi, S. B., & Cantor, D. E. (2020). How coopetition influences environmental performance: Role of financial slack, leverage, and leanness. Production and Operations Management. https://doi.org/10.1111/poms.13344
Moriarty, S., Mitchell, N., & Wells, W. (2015). Advertising & IMC (10th ed., p. 36). Harlow: Pearson.
Mosal, M. M. (2013). Analisis efektivitas, kontribusi pajak parkir terhadap pendapatan asli daerah (Pad) dan penerapan akuntansi di kota Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4), 374–382. https://doi.org/10.35794/emba.v1i4.2699
Mulyadi, M. (2013). Penelitian kuantitatif dan kualitatif serta pemikiran dasar menggabungkannya. Jurnal Studi Komunikasi Dan Media, 15(1), 128. https://doi.org/10.31445/jskm.2011.150106
Niresh, J. A., & Velnampy, T. (2014). Firm size and profitability: A study of listed manufacturing firms in Sri Lanka. International Journal of Business and Management, 9(4), 57–64. https://doi.org/10.5539/ijbm.v9n4p57
Nyeadi, J. D., Ibrahim, M., & Sare, Y. A. (2018). Corporate social responsibility and financial performance nexus. Journal of Global Responsibility. https://doi.org/10.1108/jgr-01-2018-0004
Picolo, J. D., Margo, C. B. D., Silva, T. P. da, & Bernardo, L. (2017). The influence of the financial slack on the economical performance of Brazillian and Chilean companies. Cuadernos de EconomÃÂa. https://doi.org/10.1016/j.cesjef.2016.12.002
Putri, N. K. N. Y., Endiana, I. D. M., & Pramesti, I. G. A. A. (2021). Pengaruh struktur kepemilikan, ukuran perusahaan, corporate social responsibility, dan investment opportunity set terhadap kinerja perusahaan. Jurnal Ekonomi Dan Pariwisata, 16(1).
Rabiei, M., & Dadkhah, H. (2014). Effects of R&D expenditure on the profitability of Iran industrial firms. Research Journal of Applied Sciences, Engineering and Technology, 7(14), 2846–2850. https://doi.org/10.19026/rjaset.7.608
Rafailov, D. (2017). Financial slack and performance of Bulgarian firms. Journal of Finance and Bank Management, 5(2). https://doi.org/10.15640/jfbm.v5n2a1
Rafiq, S., Salim, R., & Smyth, R. (2016). The moderating role of firm age in the relationship between R&D expenditure and financial performance: Evidence from Chinese and US mining firms. Economic Modelling, 56, 122–132. https://doi.org/10.1016/j.econmod.2016.04.003
Raharja, A., Angraeni, W., & Aulia Vinarti, R. (2017). Penerapan metode exponential smoothing untuk peramalan penggunaan waktu telepon di PT. Telkomsel Divre3 Surabaya. Jurnal Sistem Informasi (SISFO), 59, 73.
Rahmazaniati, L., & Rahayu, W. (2021). Pengaruh profitabilitas terhadap pengungkapan corporate social responsibility pada perusahaan yang termasuk dalam indeks sri-kehati yang terdaftar di bursa efek indonesia. AKBIS: Media Riset Akuntansi Dan Bisnis, 5(2).
Rizqia, D. A., Aisjah, S., Program, P., & Java, E. (2013). Effect of managerial ownership, financial leverage, profitability, firm size, and investment opportunity on dividend policy and firm value. 4(11), 120–130.
Rompas, S. A. C., Murni, S., & Saerang, I. S. (2018). Pengaruh pengungkapan corporate governance dan ukuran perusahaan terhadap kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Jurnal EMBA, 6(3), 1508–1517.
Santoso. (2001). SPSS versi mengolah data statistik secara profesional.
Saraswati, D., & Rioni, Y. S. (2019). Pengaruh pendapatan asli daerah, ukuran pemerintah daerah, leverage terhadap kinerja keuangan pemerintah daerah. Jurnal Akuntansi Bisnis & Publik, 9(2), 110–120.
Sardana, D., Gupta, N., Kumar, V., & Terziovski, M. (2020). CSR ‘sustainability’ practices and firm performance in an emerging economy. Journal of Cleaner Production, 258, 120766. https://doi.org/10.1016/j.jclepro.2020.120766
Sari, H. M., Afriyanti, & Edisa, H. (2021). Pengaruh pendapatan asli daerah terhadap kinerja keuangan pada badan keuangan dan pendapatan asli daerah kabupaten Kerinci. Jan Maha, 3(12), 109–125.
Sari, T. D., Titisari, K. H., & Nurlaela, S. (2020). Pengaruh kepemilikan manajerial, komite audit, leverage dan ukuran perusahaan terhadap kinerja keuangan. Upajiwa Dewantara, 4(1), 15–26.
Shahzad, A. M., Mousa, F. T., & Sharfman, M. P. (2016). The implications of slack heterogeneity for the slack-resources and corporate social performance relationship. Journal of Business Research, 69(12), 5964–5971. https://doi.org/10.1016/j.jbusres.2016.05.010
Somantri, G. R. (2004). Memahami metode kuantitatif. Fakultas Ilmu Sosial Dan Ilmu Politik, Universitas Indonesia, Depok 16424, Indonesia, 9(5), 26.
Sugiarti, Damayanti, N., Oktiyani, R., & Rahmiyatun, F. (2021). Pengaruh pendapatan terhadap kinerja keuangan PT Infomedia Solusi Humanika Fatmawati Jakarta Selatan periode 2018-2019. Jurnal Mitra Manajemen (JMM Online), 5(5), 332–342. http://e-jurnalmitramanajemen.com/index.php/jmm/article/view/125/69
Sunardi, N., & Febrianti, F. (2020). Likuiditas dan kebijakan hutang pengaruhnya terhadap kinerja perusahaan dan dampaknya terhadap nilai perusahaan pada industri sektor Telekomunikasi di Indonesia. JIMF (Jurnal Ilmiah Manajemen Forkamma), 3(3), 269–282. https://doi.org/10.32493/frkm.v3i3.6206
Suzuki, O. (2019). Uncovering moderators of organisational ambidexterity: Evidence from the pharmaceutical industry. Industry and Innovation, 26(4), 391–418. https://doi.org/10.1080/13662716.2018.1431525
Tambunan, J. T. A., & Prabawani, B. (2018). Pengaruh ukuran perusahaan, leverage dan struktur modal terhadap kinerja keuangan perusahaan (studi pada perusahaan manufaktur sektor aneka industri tahun 2012-2016). Diponegoro Journal of Social and Politic, 1–10. http://ejournal-s1.undip.ac.id/index.php/
Thuy, C. T. M., Khuong, N. V., Canh, N. T., & Liem, N. T. (2021). Corporate social responsibility disclosure and financial performance: the mediating role of financial statement comparability. Sustainability (Switzerland), 13(18). https://doi.org/10.3390/su131810077
Ting, P. H. (2018). How do corporate social responsibility activities affect performance?? The role of excess control right. Sustainability, June, 1–12. https://doi.org/10.1002/csr.1641
Tisna, G. A., & Agustami, S. (2016). Pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan perusahaan (pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2014). Jurnal Riset Akuntansi Dan Keuangan, 4(2), 1035–1046. https://doi.org/10.17509/jrak.v4i2.4038
Torugsa, N. A., O’Donohue, W., & Hecker, R. (2012). Capabilities, proactive CSR and financial performance in SMEs: Empirical evidence from an australian manufacturing industry sector. Journal of Business Ethics, 109(4), 483–500. https://doi.org/10.1007/s10551-011-1141-1
Umar, H. (2012). Penelitian kuantitatif langkah demi langkah. Pelatihan Metodologi Penelitian Kopertis III, 1(2), 29–31.
Vanacker, T., Collewaert, V., & Paeleman, I. (2013). The Relationship between slack resources and the performance of entrepreneurial firms?: The role of venture capital and angel investors. Journal of Management Studies, 50, 1070–1096. https://doi.org/10.1111/joms.12026
Wang, H., Su, Z., & Zhang, W. (2019). Synergizing independent and cooperative R&D activities: The effects of organisational slack and absorptive capacity. Technology Analysis and Strategic Management, 31(6), 680–691. https://doi.org/10.1080/09537325.2018.1543867
Yoo, S., Lee, S., Kim, S., Jang, S., & Cho, D. (2021). Training and development investment and financial performance: The bidirectional relationship and the moderating effect of financial slack. Human Resource Development Quarterly, 1–22. https://doi.org/10.1002/hrdq.21449
Yoon, B., & Chung, Y. (2018). The effects of corporate social responsibility on firm performance: A stakeholder approach. Journal of Hospitality and Tourism Management, 37(October), 89–96. https://doi.org/10.1016/j.jhtm.2018.10.005
Zulaiha, F., Sinaga, P., & Rusli, A. (2019). Penerapan metode inkuiri terbimbing berbantuan worksheet dan problemsheets menggunakan multi modus representasi. Jurnal Pendidikan Fisika Dan Sains (JPFS), 2(2), 65–71.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Anita, Jessica
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
