The Influence of Corporate Social Responsibility Costs to Assets Turnover in Companies Listed In Indonesian Stock Exchange

Main Author: Yusrianti, Hasni
Other Authors: Candra, Heri
Format: BookSection PeerReviewed application/pdf
Terbitan: International Conference MIICEMA , 2012
Subjects:
Online Access: http://eprints.unsri.ac.id/2897/1/The_Influence_of_Corporate_Social_Responsibility_Costs_to_Assets_Turnover_in_Companies_Listed_in_Indonesian_Stock_Exchange_%2D_Hasni_Yusrianti.pdf
http://eprints.unsri.ac.id/2897/
Daftar Isi:
  • The purpose of this study is to find out whether the cost of social responsibility which is issued by the company (employee welfare cost, environmental cost and community cost) either partially or simultaneously, effects the performance of mining and cement companies which listed on the Indonesia Stock Exchange (BEI) during the years 2006-2010. The test is carried out using multiple linear regression analysis. Result shows that employee welfare cost, environment cost and community cost have not significant effect toward the Assets Turnover (ATO). Moreover, employee welfare cost and environment cost have positive correlation and insignificant to Asssets Turnover (ATO). However, community cost has negative correlation and insignificant to Asssets Turnover (ATO)