PENGARUH CORPORATE SOCIAL REPONSIBILITY TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Heriningsih, Sucahyo and Kusumawardhani, Indra and Virgana, Bima Adi (2010) PENGARUH CORPORATE SOCIAL REPONSIBILITY TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. In: Seminar Nasional VI dan Call For Paper: revilitalisasi penerapan teknologi dalam pembangian karakter bangsa yang positip dan mandiri guna peningkatan dayasaing di tengah arus globalisasi, 3 Juli 2010, Yogyakarta.

[img] Text
Prosiding UTY 2010.pdf

Download (14MB)

Abstract

This research is aimed to examine the effect of Corporate Sociat Responsibility (CSR) on financial performance at the public companies in lndonesia. Thisresearch used corporate social Disclosure lndex (CSDI) as a measure of cSR disclosure, based on indicators from Gtobal Reporting initiatives (GRi). The samples of this research are 15 manufactur firms listed in lndonesian STock Exchange (IDX) year 2005 until 2007. Relatively lower score of CSD| shows that CSR disclosure in firms'annual reportis still low. This may due to there is still no mandatory rules regarding CSR disclosure in tndonesia and the lack of firms'awareness of the importance of CSR and lfs disclosure in annual report. Based on a review of previous researches, three dependent variable are return on equity,turnover assef, and current ratio. The independent variables used in analysis is corporate social responsibility. The research hyphotesis were fesfed usIng regression analysis. Iesf resuTls show that CSR disclosure have significant effect on Return on Equity and TurnoverAssef buf CSR disclosure do not has significant effect on Current Ratio. Keywords: corporate social Responsibitity, Return on Equity, Turnover Assef, Current Ratio.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE MSc. Ak Indra Kusumawardhani
Date Deposited: 31 May 2018 02:44
Last Modified: 31 May 2018 02:57
URI: http://eprints.upnyk.ac.id/id/eprint/15231

Actions (login required)

View Item View Item