Pengaruh Luas Pengungkapan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan(Studi Kasus pada Perusahaan High Profile yang Listing di BEJ)

Krisna, Finda Nila (2008) Pengaruh Luas Pengungkapan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan(Studi Kasus pada Perusahaan High Profile yang Listing di BEJ). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study examined the relation between the corporate social responsibility disclosure and financial performance. The sample method that used in this research is purposive sampling, and the samples are corporate with High Profile type of industry that listing in BEJ (Bursa Efek Jakarta). Hypothesis in this research is that there is influence between the corporate social responsibility disclosure and financial performance. The data analysis in this study is sample regression which is corporate social responsibility disclosure as dependent variable and return on investment (ROI) for measure financial performance as dependent variable. The result indicates that all company samples disclose the corporate social responsibility. PT. Pasific Barito Timber showed the highest number of disclosure 71% and PT. Dynaplast showed the lowest number of disclosure at 23%. Regression analysis (T test) showed 0.000< 0.05 it is indicate the significance relation between corporate social responsibility disclosure and financial performance measured by ROI. Its mean that hypothesis is accepted and we can make conclusion that Return on Investment (ROI) are significance influence by corporate social responsibility disclosure. Pursuant to the conclusion, the author suggests that company require paying attention the quality and quantity of corporate social responsibility disclosure on the company annual report because this information gives additional value for the company itself.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 14 May 2012 04:02
Last Modified: 14 May 2012 04:02
URI: http://eprints.umm.ac.id/id/eprint/5139

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