ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN HIGH PROFILE DI INDONESIA

Hapsari, Yuniar Nita (2009) ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN HIGH PROFILE DI INDONESIA. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_PENGARUH_KINERJA_KEUANGAN_TERHADAPPENGUNGKAPAN_TANGGUNG_JAWAB_SOSIAL_PADAPERUSAHAAN_HIGH_PROFILE_DI_INDONESIA.pdf - Published Version

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Abstract

The research is a case study to high profile company listed in Indonesia Stock Exchange 2007 titled: “Analysis of Financial Performance Influence to the Social Responsibility Revelation to High Profile Company in Indonesia”. The research aimed to find out the revelation of social responsibility which was done by high profile company in Indonesia and also find out the influence of financial performance to the responsibility revelation which was done by high profile company. In this research, the writer took three hypotheses. They were: company’s profitability has positive influence to the social responsibility revelation of the company, company leverage has positive influence in social responsibility revelation of the company and the company’s earning per share has positive influence to the company’s responsibility revelation. Data analysis used in the research was descriptive analysis and statistical analysis. Descriptive analysis functioned to explained the company’s financial performance and social responsibility revelation which was done by the company according to the certain revelation items so that the research result covered the clear characteristic pictures. While statistical analysis was used to find out social responsibility revelation index per sample companies and calculation to the financial performance (Prof. lev, and earning per share) then there was hypothesis test. Hypothesis test used was multiple regression test, they were F test and T test in statistic. The result showed that high profile company in BEI in 2007 has cover their social responsibility. But their revelation was still in small amount. It was proven that from 30 samples, there found the average company’s social responsibility was 24% (19 items from 78 items revelation). According to the F statistic test, there found result that simultaneously financial performance (Prof, lev, and earning per hare) influenced the company social responsibility revelation. It showed by statistical test with (Sig.) 0,000 < 0,05 and Fcount (15,109) > ttable (2,975). While t statistic test found that in partial or individual, financial performance which has significant influence to the social responsibility revelation was profitability ratio. There could be seen that probability value (Sig.) 0,000 < 0,05 and t¬count (6,562) > ttable (2,055). For another financial performance (lev and earning per share) in partial or individual didn’t influence significantly in social responsibility revelation. It could be seen in lev value tcount 1,232 < ttable (2,055) and probability (sig.) 0,249 (sig. > 0,05) and for earning per share, t count (0,347) < ttable (2,055) and probability (Sig.) = 0,731 (sig. > 0.05). The conclusion stated that social responsibility revelation which was done in Indonesia still a volunteer action, since there were no standard arrange it. It was proven that they would did social responsibility revelation if there was rule arrange it, like BAPEPAM, IAI or another rule. From hypothesis there found that the only profitability ratio has significant influence to the company social responsibility, while leverage and earning per share didn’t have direct influence to the social responsibility status

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 01 May 2012 08:05
Last Modified: 01 May 2012 08:05
URI: http://eprints.umm.ac.id/id/eprint/3655

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