ANALISIS HUBUNGAN KINERJA SOSIAL DENGAN KINERJA KEUANGAN PADA PERUSAHAAN YANG SAHAMNYA TERMASUK DALAM INDEKS LQ45
| Main Author: | CHOIRO, ANNATUL |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14613/ |
Daftar Isi:
- The purpose of this study was to determine whether there is a relationship between social performance with financial performance. The tools used for analysis in this study were: to social performance indicators are measured using the ISO 26000 and the financial performance is measured using ratio analysis. This research is empirical. Sample of companies included in the LQ 45 index in period one and two in 2009. There are 36 companies included in the criteria. Before testing the correlation, researchers describe the data using descriptive statistics to know the description of the data in general. By using parametric correlation Pearson test (2 tailed). Correlation test showed that there was no positive correlation between 2 variables. That's because the company incurred expenses related to the practice of ISO 26000 is too big and not worth the benefits obtained and the possibility the company will assume the cost for implementation of ISO 26000 will only increase the company's debt.