PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DI SEKTOR PERTAMBANGAN

Amin, Khulud Imro’atin (2010) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DI SEKTOR PERTAMBANGAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research has title “ Influences of Corporate Sosial Responsibility Disclosure to financial company’s performance in minning sector”. The research purpose to know the influences between the Corporate Sosial Responsibility Disclosure (CSR) of firm and their financial performance. This research using ROI, EPS and ASR as dimensions of financial company’s performance. Hypotesis used in this research are The Corporate Sosial Responsibility Disclosure influential to financial company’s performance. Data in this research are the company in minning sector based on Indonesian Capital Market Directory (ICMD) in 2006,2007 and 2008. It is an empirical study using regression for the data analysis to know the influences between dependent and independent variable. This research shown result that Corporate Sosial Responsibility not influential to financial company’s profile if using ROI and ASR as the dimensions of financial performance. This matter caused by act of expressing CSR at enterprise as a advertisement and enterprise avoid to give the information more relevan, so act of expressing still low. Beside that interrelated with the use of time. While if the indicator that used is EPS, indicated that act of expressing CSR influential to financial company’s performance. This matter show that investor have pay attention CSR information as one measurement in investment.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 03 Apr 2012 03:17
Last Modified: 03 Apr 2012 03:17
URI: http://eprints.umm.ac.id/id/eprint/1699

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