Pengaruh Corporate Social Responsibility Dan Hutang Jangka Panjang Terhadap Kinerja Keuangan Perusahaan
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Institusion
Universitas Darma Persada
Author
Endah Pramudya, Wardhani
Subject
657.48 Analitycal Accounting, Financial Accounting/Akuntansi Analitik, Akuntansi Keuangan
Datestamp
2019-04-16 08:57:59
Abstract :
Penelitian ini menguji pengaruh corporate social responsibility dan hutang jangka panjang terhadap kinerja perusahaan. Sampel yang digunakan sebanyak 72 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2013-2017. Penelitian ini menggunakan metode kuantitatif dan data sekunder yang diperoleh secara tidak langsung dari perusahaan. Hasil penelitian ini menemukan corporate social responsibility berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Sedangkan hutang jangka panjang berpengaruh positif dan tidak signifikan terhadap kinerja keuangan perusahaan. Kata kunci: corporate social responsibility, hutang jangka panjang, kinerja perusahaan, ROE. This study examines the effect of corporate social responsibility and long-term debt on company performance. The sample used was 72 manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. This study uses quantitative methods and secondary data obtained indirectly from companies. The results of this study find that corporate social responsibility has a positive and significant effect on the company's financial performance. While long-term debt has a positive and insignificant effect on the company's financial performance. Keywords: corporate social responsibility, long-term debt, corporate financial performance, ROE.
Penelitian ini menguji pengaruh corporate social responsibility dan hutang jangka panjang terhadap kinerja perusahaan. Sampel yang digunakan sebanyak 72 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2013-2017. Penelitian ini menggunakan metode kuantitatif dan data sekunder yang diperoleh secara tidak langsung dari perusahaan. Hasil penelitian ini menemukan corporate social responsibility berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Sedangkan hutang jangka panjang berpengaruh positif dan tidak signifikan terhadap kinerja keuangan perusahaan. Kata kunci: corporate social responsibility, hutang jangka panjang, kinerja perusahaan, ROE. This study examines the effect of corporate social responsibility and long-term debt on company performance. The sample used was 72 manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. This study uses quantitative methods and secondary data obtained indirectly from companies. The results of this study find that corporate social responsibility has a positive and significant effect on the company's financial performance. While long-term debt has a positive and insignificant effect on the company's financial performance. Keywords: corporate social responsibility, long-term debt, corporate financial performance, ROE.
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