CSR INTERNAL DAN CSR EKSTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

Sari, Zulfi Yunita (2023) CSR INTERNAL DAN CSR EKSTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN. Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

x
ABSTRAK
Perusahaan dengan berbagai ukuran dan bidang menghadapi tekanan yang
semakin meningkat dari stakeholder Tekanan yang meningkat dari stakeholder untuk
berperilaku secara bertanggung jawab dan untuk mencapai tujuan masyarakat luas,
maka perusahaan memerlukan penerapan tanggung jawab sosial yang baik. Penerapan
CSR pada sisi internal dan eksternal diharapkan dapat menghasilkan keuntungan dan
nilai bagi stakeholder. Penelitian ini bertujuan untuk menguji CSR Internal dan CSR
Eksternal berpengaruh terhadap Kinerja Keuangan Perusahaan. Kami mengukur
kinerja keuangan sebagai Tobin’s Q. CSR Internal dan CSR Eksternal diproksikan
dengan natural logarithm biaya aktual untuk program CSR. Metode pengambilan
sample menggunakan purposive sampling dengan 52 sample perusahaan consumer
goods yang terdaftar di BEI 2018-2021. Penelitian menggunakan analisis regresi linier
berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukan bahwa CSR
Eksternal berpengaruh signifikan terhadap kinerja keuangan perusahaan. Namun, CSR
Internal tidak berpengaruh terhadap kinerja keuangan perusahaan.
Kata kunci: Corporate Social Responsibility, CSR Internal, CSR Eksternal, Kinerja
Keuangan Perusahaan
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ABSTRACT
Companies of all sizes and fields are facing increasing pressure from
stakeholders. Increasing pressure from stakeholders to behave responsibly and to
achieve broad societal goals, companies require good implementation of social
responsibility. The implementation of CSR on the internal and external sides is
expected to generate benefits and value for stakeholders. This research aims to
examine the effect of Internal CSR and External CSR on Corporate Financial
Performance. We measure financial performance as Tobin's Q. Internal CSR and
External CSR are proxied by the natural logarithm of actual costs for CSR programs.
The sampling method uses purposive sampling with 52 samples of consumer goods
companies listed on the IDX 2018-2021. The research uses multiple linear regression
analysis to test the research hypothesis. The results showed that External CSR has a
significant effect on the company's financial performance. However, Internal CSR has
no effect on the company's financial performance.
Keywords: Corporate Social Responsibility, Internal CSR, External CSR, Corporate
Financial Performance

Item Type: Thesis (Other)
Uncontrolled Keywords: Corporate Social Responsibility, Internal CSR, External CSR, Corporate Financial Performance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 25 Aug 2023 04:09
Last Modified: 25 Aug 2023 04:09
URI: http://eprints.upnyk.ac.id/id/eprint/37162

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