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ANALISIS PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Pertambangan yang Listing Di BEI)

Ermawati, Agustin (2014) ANALISIS PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Pertambangan yang Listing Di BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this research is to study the disclosure of corporate social responsibility to the mining company performance in Indonesia Stock Exchange, and to examine empirically the influence of financial performance towards companiesÂ’ responsibility focused on Corporate Social Responsibility to mining companies listed in Indonesia Stock Exchange. The analysis tool used is descriptive statistics, data normality and hypothesis are tested by applying simple regression analysis exactly on t-test with software 20,00 in order to predict the relationship between independent and dependent variables. It indicates the relationship between companiesÂ’ performance and Corporate Social Responsibility which are measured by formula Y1=α+βX Y2=α+βX and Y3=α+βX. Y is financial performance that consists of 3 variables: Liquidity, Profitability, and Leverage. Those are measured by using Current Ratio, Return On Asset and Debt Ratio. While X is disclosure index of Corporate Social Responsibility. This research is studying 17 companies from 2009 until 2012. The result of this research shows that many mining companies include Corporate Social Responsibility in their annual report. Moreover, the hypothesis results in three cases, 1) the disclosure of Corporate Social Responsibility influences liquidity. It is proven by the grade is 22,8%. 2) the disclosure of Corporate Social Responsibility doesnÂ’t influence profitability variable with the grade -10,6%. 3) the disclosure of Corporate Social Responsibility doesnÂ’t influence leverage variable with the grade -5%. The research summarizes that mining companies have done their responsibilities annually by enclosing some information about social and environmental responsibility based on the law no. 40 year 2007 about Perseroan Terbatas.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 22 Jan 2015 03:43
Last Modified: 22 Jan 2015 03:43
URI : http://eprints.umm.ac.id/id/eprint/15014

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