Pengaruh Coporate Social Responbility Terhadap Kinerja Keuangan (Studi Pada Perusahaan Pertambangan Di BEI 2009 - 2012)
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Institusion
STIE Indonesia Banking School
Author
Rizal, Rizki Nur
Subject
HF5601 Accounting
Datestamp
2024-07-18 07:53:07
Abstract :
This research has the title ?Influence of Corporate social responsibility Disclosure to financial company?s performance?. This research purpose to know the influence between the Corporate social responsibility Disclosure (CSR) of mining sector companies and their financial performance. This research using Return on asset (ROA), Return on equity (ROE), and Earning Per Share (EPS) as dimensions of financial company?s performance. Independent variables used in this study is the Corporate social responsibility Index as ameasure of the Corporate social responsibility disclosure, based on indicators from Global Reporting Initiative (GRI). The samples of this research is mining company listed on the Indonesia Stock Exchange (BEI) in the period 2009-2011 and company?s financial ratios derived from the annual report that has been published in 2009-2011. It is an empirical study using regression for the data analysis to know the influences between dependent and independent variable Test results show that CSR disclosure have positive effect on Return On Asset and Return On Equity as a measure of financial performance, but CSR disclosure do not has positive effect on Eaning Per Share as a measure of financial performance. Keywords: Corporate social responsibility, Return on asset, Return on equity, earning per share
This research has the title ?Influence of Corporate social responsibility Disclosure to financial company?s performance?. This research purpose to know the influence between the Corporate social responsibility Disclosure (CSR) of mining sector companies and their financial performance. This research using Return on asset (ROA), Return on equity (ROE), and Earning Per Share (EPS) as dimensions of financial company?s performance. Independent variables used in this study is the Corporate social responsibility Index as ameasure of the Corporate social responsibility disclosure, based on indicators from Global Reporting Initiative (GRI). The samples of this research is mining company listed on the Indonesia Stock Exchange (BEI) in the period 2009-2011 and company?s financial ratios derived from the annual report that has been published in 2009-2011. It is an empirical study using regression for the data analysis to know the influences between dependent and independent variable Test results show that CSR disclosure have positive effect on Return On Asset and Return On Equity as a measure of financial performance, but CSR disclosure do not has positive effect on Eaning Per Share as a measure of financial performance. Keywords: Corporate social responsibility, Return on asset, Return on equity, earning per share
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