DETAIL KOLEKSI

Pengaruh Corporate Social Responsibility Terhadap Financial Performance Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Bumn Periode 2012-2016


Oleh : Randy Akhmad Fauzi

Info Katalog

Nomor Panggil : 2018_TA_AK_023164524

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Wibowo

Subyek : Financial accounting;Indicator of corporate social responsibility disclosure

Kata Kunci : corporate social responsibility (csr), good corporate governance (gcg), return on assets (roa)


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023164524_Halaman-judul.pdf 696.28
2. 2018_TA_AK_023164524_Bab-1.pdf 548.98
3. 2018_TA_AK_023164524_Bab-2.pdf 687.19
4. 2018_TA_AK_023164524_Bab-3.pdf 916.87
5. 2018_TA_AK_023164524_Bab-4.pdf 846.06
6. 2018_TA_AK_023164524_Bab-5.pdf 193.7
7. 2018_TA_AK_023164524_Daftar-pustaka.pdf 247.86
8. 2018_TA_AK_023164524_Lampiran.pdf 4106.05

P Penelitian bertujuan untuk mengetahui apakah terdapat pengaruh antara Corporate Social Responsibility dengan kinerja keuangan, dengan Good Corporate Governance sebagai pemoderasi ditinjau dari Return on Asset (ROA) dan Return on Equity (ROE) yang terdaftar di Bursa Efek Indonesia selama periode 2012-2016. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga diperoleh sampel dalam penelitian ini sebanyak 8 perusahaan dengan tahun buku selama lima tahun. Hasil penelitian ini menunjukan bahwa variabel Corporate Social Responsibility tidak memiliki pengaruh positif terhadap ROA. Di lain sisi, Corporate Social Responsibility memiliki pengaruh positif Corporate Social Responsibility terhadap ROE. Selain itu, Good Corporate Governance dengan menggunakan kriteria Corporate Governance Perception Index (CSRDI) sebagai variabel pemoderasi tidak dapat memperkuat pengaruh positif Corporate Social Responsibility terhadap ROA. Namun, Good Corporate Governan cedapat menguatkan pengaruh positif Corporate Social Responsibility terhadap ROE.

T The study aims to determine whether there is an influence between Corporate Social Responsibility and financial performance, with Good Corporate Governance as a moderator in terms of Return on Assets (ROA) and Return on Equity (ROE) listed on the Indonesia Stock Exchange during the 2012-2016 period. Sampling using purposive sampling technique is the selection of samples with certain criteria, in order to obtain a sample in this study as many as 8 companies with a financial year for five years. The results of this study indicate that the variable Corporate Social Responsibility does not have a positive effect on ROA. On the other hand, Corporate Social Responsibility has a positive influence on Corporate Social Responsibility towards ROE. In addition, Good Corporate Governance using the Corporate Governance Perception Index (CSRDI) criteria as a moderating variable cannot strengthen the positive influence of Corporate Social Responsibility on ROA. However, Good Corporate Governance can strengthen the positive influence of Corporate Social Responsibility on ROE.

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