Akmalia, Masitha Nisa (2019) Pengaruh Pengungkapan Corporate Social Responsibility (Csr) Terhadap Economic Value Added (Eva) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap Economic Value Added (EVA) dimensi profit, people dan planet yang dimoderasi oleh ukuran perusahaan. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdafatar di BEI tahun 2015-2017. Berdasarkan metode purposive sampling, diperoleh 46 sampel perusahaan yang dianalisis menggunakan Moderated Regression Analysis (MRA) dengan program SPSS. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh terhadap EVA dimensi profit dan people tetapi tidak berpegaruh terhadap EVA planet. Selanjutnya, ukuran perusahaan memperkuat hubungan pengungkapan CSR yang berdampak pada EVA planet, tetapi tidak memberikan efek moderasi pada EVA profit dan EVA people. Implikasi dari penelitian ini adalah dengan melaksanakan pengungkapan CSR, perusahaan dapat melegitimasi posisi perusahaan serta keterlibatan dalam kegiatan CSR dapat diartikan sebagai upaya pemenuhan beragam tuntuan juga kepentingan shareholders dan stakeholders yang berdampak pada peningkatan nilai tambah perusahaan dalam jangka panjang baik perusahaan skala besar maupun kecil.
English Abstract
The purpose of this study is to examine and analyze Corporate Social Responsibility (CSR) disclosure on Economic Value Added (EVA) profit, people and planet dimension with company size as moderating variabel.The population of this research is all manufacturing companies listed on the IDX in 2015-2017. Based on the purposive sampling method, obtained 46 sample companies that analyzed with Moderated Regression Analysis (MRA) by SPSS program. The results showed that disclosure of CSR had an effect on the EVA dimensions of profit and people but had no effect on planet EVA. Furthermore, the size of the company is able to strengthen the effect of CSR disclosure that has an impact on planet EVA, but does not provide a moderating effect on EVA profit and EVA people. The implication of this research is that by implementing CSR disclosure, companies can legitimize the company's position and involvement in CSR activities can be interpreted as an effort to fulfill various demands also interests of shareholders and stakeholders that have an impact on increasing long-term company value added in both large and small scale companies.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/174.4/AKM/p/2019/041906709 |
| Uncontrolled Keywords: | BUSINESS ETHICS, SOCIAL RESPONSIBILITY OF BUSINESS |
| Subjects: | 100 Philosophy, parapsychology and occultism, psychology > 174 Occupational ethics > 174.4 Business ethics |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 09 Dec 2019 02:44 |
| Last Modified: | 09 Dec 2019 02:44 |
| URI: | http://repository.ub.ac.id/id/eprint/176605 |
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