PENGARUH CORPORATE SOCIAL RESPONSIBILITY
TERHADAP KINERJA KEUANGAN
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Institusion
Universitas Atma Jaya Yogyakarta
Author
ANGGIANI, ANNISHA
Subject
Manajemen Keuangan
Datestamp
2015-02-24 09:50:48
Abstract :
Corporate Social Responsibility (CSR) has now become an issue that gets great attention globally. The attention derived from the knowledge of that sustainable business are oblige not to focus only on profit but also on social dimensions and environment in order to guarantee their sustainability which as well be in accordance to the stakeholder theory that emphasizes the significance of support given by their stakeholders. By fulfilling their responsibilities socially and environmentally at the same time as in the effort of achieving economic benefits, the synergy between companies, stakeholder is expected to occur. The research is to attempt to verify the effect of CSR to company?s financial performance by using accounting Economic Value added (EVA) as well as the stock returns as indicators. In examination with stock returns, beta is measured as controlling variable. The research samples are 89 listed companies in Indonesia Stock Exchange that regularly report their CSR activities in 2009-2013. The research uses purposive sampling method, regressed and descriptively analyzed. The research indicates CSR ineffectively accomplished in Indonesia to company?s financial performance.
Corporate Social Responsibility (CSR) has now become an issue that gets great attention globally. The attention derived from the knowledge of that sustainable business are oblige not to focus only on profit but also on social dimensions and environment in order to guarantee their sustainability which as well be in accordance to the stakeholder theory that emphasizes the significance of support given by their stakeholders. By fulfilling their responsibilities socially and environmentally at the same time as in the effort of achieving economic benefits, the synergy between companies, stakeholder is expected to occur. The research is to attempt to verify the effect of CSR to company?s financial performance by using accounting Economic Value added (EVA) as well as the stock returns as indicators. In examination with stock returns, beta is measured as controlling variable. The research samples are 89 listed companies in Indonesia Stock Exchange that regularly report their CSR activities in 2009-2013. The research uses purposive sampling method, regressed and descriptively analyzed. The research indicates CSR ineffectively accomplished in Indonesia to company?s financial performance.
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