Setiawan Sudiasri, Riyadi (2015) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this research was to renew the information about whether the companies that implement Corporate Social Responsibility (CSR) will affect the company's financial performance. Companies financial performance is measured by the ratio of return on assets (ROA) and Return on Equity (ROE). As for detecting information about corporate social responsibility disclosure index using standard Global Reporting Initiative (GRI). This study uses content analysis in the annual report of property and real estate companies listed in Indonesia Stock Exchange for the period 2010-2013. Samples were collected using purposive sampling method and obtained 100 observations. The method of analysis in this study is a simple regression analysis. The results of this study indicate that the company property and real estate in Indonesia, which revealed CSR in the annual report will increase the ratio of return on assets and return on equity of the company. In other words, corporate social responsibility has a significant positive effect on the ratio of return on assets and return on equity.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk memperbaharui kembali informasi mengenai apakah perusahaan yang menerapkan Corporate Social Responsibility (CSR) akan berpengaruh pada kinerja keuangan perusahaan. Kinerja keuangan perusahaan diukur berdasarkan rasio Return On Asset (ROA) dan Return On Equity (ROE). Sedangkan untuk mendeteksi informasi mengenai indeks pengungkapan corporate social responsibility menggunakan standar Global Reporting Initiative (GRI). Penelitian ini menggunakan content analysis pada annual report perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia untuk periode 2010-2013. Sampel dikumpulkan dengan menggunakan metode purposive sampling dan diperoleh 100 observasi. Metode analisis pada penelitian ini adalah analisis regresi sederhana. Hasil penelitian ini menunjukkan bahwa perusahaan property dan real estate di Indonesia yang mengungkapkan CSR pada annual report akan meningkatkan rasio return on asset dan return on equity perusahaan. Dengan kata lain corporate social responsibility memiliki pengaruh positif signifikan terhadap rasio return on asset dan return on equity. | |||||||||
| Uncontrolled Keywords: | Return On Asset (ROA), Return On Equity (ROE), Corporate Social Responsibility (CSR). Return On Asset (ROA), Return On Equity (ROE), CorporatE Social Responsibility (CSR). | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 14 Apr 2022 12:21 | |||||||||
| Last Modified: | 14 Apr 2022 12:21 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/12771 |
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