Pengungkapan Corporate Social Responsibility Dan Corporate Financial Performance: Peran Mediasi Stakeholders Influence Capacity

Prawita, Wisnu Dian and Prof. Dr. Made Sudarma, SE., MM., Ak. and Dr. Drs. Roekhudin, M.Si., Ak. (2019) Pengungkapan Corporate Social Responsibility Dan Corporate Financial Performance: Peran Mediasi Stakeholders Influence Capacity. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan memperoleh bukti pengaruh positif atas : Luas pengungkapan CSR terhadap Stakeholders influence capacity, Stakeholders influence capacity terhadap kinerja keuangan perusahaan, Luas pengungkapan CSR terhadap kinerja keuangan perusahaan dan memperoleh bukti empiris adanya efek mediasi Stakeholder influence capacity dalam pengaruh luas Pengungkan CSR terhadap kinerja keuangan perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI pada pengamatan 2014- 2017. Berdasar kriteria yang ditetapkan, penelitian ini menggunakan metode pengambilan sampel berdasarkan kriteria purposive sampling. Sampel penelitian meliputi 313 perusahaan manufaktur, metode analisis data menggunakan WarpPLS versi 5.0 Hasil penelitian ini adalah Luas pengungkapan corporate social responsibility tidak berpengaruh langsung terhadap kinerja keuangan perusahaan, Luas pengungkapan corporate social responsibility berpengaruh langsung terhadap kapasitas dukungan stakeholders, Kapasitas dukungan stakeholders berpengaruh langsung terhadap kinerja keuangan perusahaan, dan Luas pengungkapan corporate social responsibility berpengaruh tidak langsung terhadap kinerja keuangan perusahaan melalui kapasitas dukungan stakeholders.

English Abstract

his study aims to obtain evidence of positive influence on the extensive disclosure of CSR towards stakeholder influence capacity, stakeholder influence capacity on company’s financial performance, extensive disclosure of CSR on corporate financial performance and obtaining empirical evidence of stakeholder influence capacity mediating effects in broad influence of CSR impact on company’s financial performance. This research was conducted at manufacturing companies listed on the IDX from 2014 to 2017. Based on the specified criteria, this study used purposive sampling method. The research samples included 313 manufacturing companies, and method for data analysis was using WarpPLS version 5.0. The results of this study found that disclosure of corporate social responsibility does not directly affect the company's financial performance. The extensive disclosure of corporate social responsibility has a direct effect on stakeholder support capacity. Stakeholder influance capacity has a direct effect on the company's financial performance, while it has indirect effect through stakeholder influance capacity.

Other obstract

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Item Type:	Thesis (Magister)
Identification Number:	TES/658.408/PRA/p/2019/041903365
Uncontrolled Keywords:	Kata kunci : Pengungkapan Corporate Soacial Responsibility, Corporate Financial Performance, Stakeholder Influence Capacity
Subjects:	600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management
Divisions:	S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User:	yulia Chasanah
Date Deposited:	01 Sep 2022 04:39
Last Modified:	01 Sep 2022 04:40
URI:	http://repository.ub.ac.id/id/eprint/193900

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