PENGARUH CORPORATE SOCIAL RESPONSBILITY TERHADAP FINANCIAL DISTRESS DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI Periode 2014-2017)

Main Authors: Purwasih, Retnowati, Nurna, Aziza
Format: Thesis NonPeerReviewed Archive
Bahasa: eng
Terbitan: , 2019
Subjects:
Online Access: http://repository.unib.ac.id/19640/1/SKRIPSI%20RETNO%20WATI%20PURWANINGSIH.pdf
http://repository.unib.ac.id/19640/
Daftar Isi:
  • This study aims to prove that corporate social responsbility has a negative effect on financial distress, and firm life cycle at mature stage positively moderate the influence of corporate social responsbility on financial distress. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. The data used in this study were the secondary data sourced from annual reports and financial reports from the Indonesia Stock Exchange (IDX) website. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations which fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data was analyzed using logistic regression and moderated regression analysis (MRA) with help SPSS software. The result showed that corporate social responsbility has a negative effect on financial distress, firm life cycle at mature stage strengthens the influence of corporate social responsbility on financial distress.