“PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN” (Studi Empiris pada Perusahaan yang Termasuk dalam Indeks LQ45 di Bursa Efek Indonesia)
| Main Author: | Rizky Dwi, Hernanda |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14401/ |
Daftar Isi:
- The purpose of this study is to investigate the influence of corporate social responsibility (CSR) disclosure towards the company’s financial performance. Corporate social responsibility (CSR) is company’s activities in achieving a balance or integrations between the economic, social and environment development without compromising the expectations of shareholder (obtain profit). In this research, company’s financial performance measured by financial ratio, consist of liquidity ratio with Current Ratio (CR) indicator, profitability ratio with Return On Asset (ROA) indicator and activity ratio with Asset Turnover (ATO) indicator. From the third variables was done factor analysis that produce a new dependent variable namely financial performance. The populations used in this study are the companies that included on LQ45 index in Indonesia Stock Exchange at 2009 - 2012. The samples was got by using purposive sampling method. There are 20 companies that meet the criteria of the study sample. The analysis method used is simple regression. Data collection method used in this research is documentation method. Based on test results, the first hypothesis found that the variable corporate social responsibility (CSR) disclosure has not significant effect on Current Ratio (CR). While the second hypothesis found that corporate social responsibility (CSR) disclosure variables has not significant effect on Return On Asset (ROA). The third hyphotesis found that corporate social responsibility (CSR) disclosure has not significant effect on Asset Turnover (ATO). So, the fourth hyphotesis also found that of corporate social responsibility (CSR) disclosure has not significant effect on company’s financial performance. Keywords: Corporate Social Responsibility (CSR), Current Ratio (CR), Return On Asset (ROA), Asset Turnover (ATO), financial performance.