Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Perbankan

Hendra, Krisphus Chrestian (2013) Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Perbankan. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dimaksudkan untuk memperoleh bukti empiris tentang pengaruh Corporate Social Responsibility (CSR) terhadap kinerja keuangan perusahaan perbankan. Kinerja keuangan diproksikan dengan Return On Assets (ROA), Returm On Equity (ROE), dan Net Interest Margin (NIM). Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012 dan melakukan pengungkapan Corporate Social Responsiblity (CSR) dalam laporan tahunan 2009-2012 secara berturut-turut sehingga menghasilkan 14 sampel perusahaan setiap tahunnya. Penentuan sampel dilakukan secara nonrandom (nonprobability sampling) dengan metode purposive sampling. Jenis penelitian ini adalah pengujian hypothesis sampling. Data penelitian ini dianalisis menggunakan analisis regresi linear. Hasil analisis menunjukkan bahwa pelaksanaan CSR berpengaruh terhadap Return On Assets (ROA), Returm On Equity (ROE), dan Net Interest Margin (NIM). Hal ini menunjukan semakin banyak pengungkapan aktivitas tanggung jawab sosial perusahaan dalam laporan tahunan perusahaan akan semakin mempengaruhi kinerja keuangan perusahaan

English Abstract

This research is aimed to obtain empirical evidance the influence of corporate social responsibility activities to financial performance on banking companies. Return On Assets (ROA), Return On Equity (ROE) and Net Interst Margin (NIM) are used as the proxy of financial performance. Public banking companies which are listed in Indonesia Stock Exchange year 2009-2012 and doing the corporate sosial responsibility disclosure in annual report by successive that produce 14 each year samples is used as an object of research. Samples in this research are determined by purposive sampling method. The research data is analyzed by using multiple linear regression. The result shows that corporate social responsibility has effect on ROA, ROE, and NIM. More and more corporate social responsibility disclosure in the annual report will increasingly affect the company financial performance

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2013/601/051401522
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Budi Wahyono Wahyono
Date Deposited: 27 Feb 2014 14:24
Last Modified: 04 Oct 2022 03:54
URI: http://repository.ub.ac.id/id/eprint/107022
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