Setyorini, Ratih Budi (2019) Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Perbankan Di Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Pengungkapan Coporate Social Responsibility (CSR) terhadap kinerja perusahaan akan berdampak pada keputusan investasi jangka panjang dari stakeholders. Penelitian ini akan menguji pengungkapan CSR memiliki pengaruh terhadap kinerja keuangan dan kinerja pasar perusahaan perbankan. Laporan dari 10 perusahaan selama empat tahun (2015-2018) yang telah terdaftar di Bursa Efek Indonesia (BEI) menjadi sampel yang dipilih dengan menggunakan metode purposive judgement sample. Analisis data menggunakan regresi dengan aplikasi SPSS 21. Hasil penelitian menunjukkan pengungkapan CSR berpengaruh terhadap kinerja keuangan perbankan karena kinerja keuangan ditentukan oleh Return on Investment (ROI). Sebaliknya pengungkapan CSR tidak berpengaruh terhadap kinerja pasar perusahaan, namun dipengaruhi oleh leverage, ukuran perusahaan, dan umur perusahaan. Hal ini disebabkan para stakeholders kesulitan dalam mendapatkan informasi yang dibutuhkan oleh perusahaan untuk pengambilan keputusan dan perlu memperhatikan juga dari aspek kinerja keuangan.
English Abstract
Corporate social responsibility disclosure on company performance will have an impact on the long-term investment decisions of stakeholders. This study tested whether CSR disclosure had an influence on the financial performance and market of banking companies. This study utilized corporate social responsibility disclosure (CSRD) as the independent variable. Reports from 10 companies for four years (2015-2018) that have been listed on the Indonesia Stock Exchange were selected using purposive sample method. Data analysis utilized regression with SPSS 21. The result showed that CSR disclosure had an influence on the financial performance of banking companies as the financial performance determined by Return on Investment (RoI). Meanwhile, CSR disclosure had no influence on company market performance, but this was affected by leverage, company size, and company age. This was because stakeholders had difficulties in getting the information needed by companies for decision-making and they need to pay attention to the aspect of financial performance.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/688/052000846 |
| Uncontrolled Keywords: | Corporate Social Responsibility Disclosure, regression, Return on Investment, stakeholders |
| Subjects: | 600 Technology (Applied sciences) > 650 Management and auxiliary services > 654.408 Social Responsibility of Management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 05 Nov 2020 13:26 |
| Last Modified: | 15 Sep 2023 01:15 |
| URI: | http://repository.ub.ac.id/id/eprint/178469 |
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