ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion

Universitas Pembangunan Nasional Veteran Jawa Timur

Author

Nur , Hartatik

Subject

HG4551 Stock exchange 

Datestamp

2014-07-23 05:14:36 

Abstract :
The aims of this research are to know the effect of disclosure of Corporate Social Responsibility (CSR) to the financial performance as measured on Return on Assets (ROA) and Return on Equity (ROE). The sample used in this study is a coal mining company listed on the Indonesia Stock Exchange in 2010-2012 and annual reports published by the website www.idx.co.id. Data collected by purposive sampling method. There are 11 companies that meet the criteria of the sample in this study. The method of analysis in this study is the multiple linear regression analysis. The results show that the disclosure of Corporate Social Responsibility (CSR) has no significant effect on the financial performance is measured by Return on Assets (ROA) and Return on Equity (ROE). Key Word : Corporate Social Responsibility (CSR), Return on Assets (ROA) and Return on Equity (ROE).  

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