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Pengaruh Kinerja Keuangan Terhadap Biaya Corporate Social Responsibilty Perusahaan Yang Terdaftar Di Indeks Sri-kehati


Oleh : Ning Ayu Khuthrunnada

Info Katalog

Nomor Panggil : 2016_TA_MJ_022125002

Subyek : Social Corporate Responsibility

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2016

Pembimbing 1 : Bachtiar Usman

Pembimbing 2 :

Kata Kunci : Age, Corporate Social Responsibility, Financial Performance, Leverage, Risk, Return On Asset, Return


File Repositori
No. Nama File Ukuran Status
1. 2016_TA_MJ_022125001-Halaman-judul.pdf 1447.61 (KB)
2. 2016_TA_MJ_022125001-BAB-1.pdf 965.27 (KB)
3. 2016_TA_MJ_022125001-BAB-3.pdf 1063.56 (KB)
4. 2016_TA_MJ_022125001-BAB-5.pdf 938.2 (KB)
5. 2016_TA_MJ_022125001-Daftar-pustaka.pdf 937.7 (KB)
6. 2016_TA_MJ_022125001-lampiran.pdf 1168.54 (KB)

P Penelitian ini bertujuan mengetahui pengaruh kinerja keuangan perusahaan terhadap biaya corporate social responsibility perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Indeks Sri-Kehati periode 2010 hingga 2014. Variabel Independen dalam penelitian ini adalah return on asset dan return on equity. Variabel dependen dalam penelitian ini adalah biaya corporate social responsibility (CSR), serta variabel kontrol size, leverage, age, dan risk. Perusahaan yang menjadi sampel dalam penelitian ini berjumlah 12 perusahaan dengan menggunakan purposive sampling. Hasil dari penelitian ini menunjukkan bahwa return on asset, return on equity, size, leverage memiliki pengaruh negatif terhadap biaya corporate social responsibility sedangkan age memiliki hubungan positif terhadap corporate social responsibility dan variabel risk tidak memiliki pengaruh terhadap biaya corporate social responsibility. Hasil tersebut mengindikasikan bahwa manajemen perusahaan perlu memperhatikan return on asset, return on equity, size, leverage, dan age agar dapat menghasilkan biaya corporate social responsibility yang tinggi.

T The purpose of this study is to find out the effect of corporate financial performance to company’s CSR expenditure. Companies that listed in Sri-Kehati Index (2010 – 2014 period) is being used in this research. Independent variables of this research are Return on Asset (ROA) and Return on Equity (ROE), whereas the dependent variable is Corporate Social Responsibility expenditure. Size, Leverage, Age, and Risk are also used in the model as control variables. Purposive sampling is being used for sampling method, where 12 companies in total are used as the sample object. The results of this study indicate that the return on assets , return on equity , size , leverage has a negative effect on the cost of corporate social responsibility , while age was positively related to corporate social responsibility and risk variables had no influence on the cost of corporate social responsibility . These results indicate that the management company needs to pay attention to return on assets , return on equity , size , leverage , and age in order to generate cost high corporate social responsibility.

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