Pengaruh Kinerja Keuangan Perusahaan Terhadap Tingkat Pengungkapan Corporate Social Responsibility Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2016-2017

Rachmat, Aprianto Noor (2019) Pengaruh Kinerja Keuangan Perusahaan Terhadap Tingkat Pengungkapan Corporate Social Responsibility Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2016-2017. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk: 1) Menguji dan menganalisis pengaruh Kinerja Keuangan Return On Asset (ROA) terhadap tingkat pengungkapan Corporate Social Responsibility (CSR) pada perusahaan Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2017. 2) Menguji dan menganalisis pengaruh Kinerja Keuangan Return On Equity (ROE) terhadap tingkat pengungkapan Corporate Social Responsibility (CSR) pada perusahaan Real Estate yang terdaftar pada Bursa Efek Indonesia pada tahun 2016-2017. Sampel penelitian ini terdiri dari 43 perusahaan yang secara konsisten menerbitkan laporan keuangan selama tahun penelitian. Data yang digunakan dalam penelitian ini diperoleh dari situs resmi ICMD (Indonesian Capital Market Directory) dan situs resmi Bursa Efek Indonesia. Penelitian ini menggunakan analisis Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan bantuan program SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa: 1) Kinerja Keuangan Return On Asset (ROA) tidak berpengaruh terhadap tingkat pengungkapan Corporate Social Reponsibility (CSR). 2) Kinerja Keuangan Return On Equity (ROE) tidak berpengaruh dan negatif terhadap tingkat pengungkapan Corporate Social Reponsibility (CSR).

English Abstract

The objectives of this research are to assess and analyze the effect of Return On Assets on the Corporate Social Responsibility disclosure of real estate companies listed in the Indonesia Stock Exchange during 2016-2017 and to assess and analyze the effect of Return On Equity on the Corporate Social Responsibility disclosure of real estate companies listed in the Indonesia Stock Exchange during 2016-2017. The sample of this research is 43 companies which had consistently published financial statement during the research period. The data used in this research was obtained from the official website of Indonesian Capital Market Directory and the Indonesia Stock Exchange. This research uses Structural Equation Modeling-Partial Least Square analysis performed in SmartPLS 3.0. This study finds that Return On Assets does not affect Corporate Social Responsibility disclosure and that Return On Equity has no effect and is negative to the Corporate Social Responsibility disclosure.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FEB/2019/577/051910211
Uncontrolled Keywords: Return On Asset (ROA), Return On Equity (ROE), Corporate Social Responsibility (CSR)
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: soegeng sugeng
Date Deposited: 05 Oct 2020 03:17
Last Modified: 04 Mar 2022 02:13
URI: http://repository.ub.ac.id/id/eprint/177328
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