Karyawati P, Golrida. and Prof. Dr. Bambang Subroto,, SE., MM., Ak., CA. and Prof. Dr. Sutrisno T,, SE.,MSi.,Ak., CA and Dr. Erwin Saraswati,, SE., M.Acc., Ak., CMA., CSRA., CA., (2018) Hubungan Corporate Social Responsibility (CSR) Dengan Kinerja Keuangan - Sebuah Analisis Meta. Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini berargumentasi bahwa inkonsistensi hasil peneltian terdahulu mengenai hubungan CSR dan kinerja keuangan adalah disebabkan kompleksitas hubungan CSR dan kinerja keuangan. Oleh sebab itu, untuk mendapatkan gambaran hubungan CSR dan kinerja keuangan yang komprehensif, variabel-variabel penyebab kompleksitas hubungan tersebut harus turut dianalisis. Penelitian ini bertujuan untuk mengungkap kompleksitas hubungan CSR dan kinerja keuangan dengan mengintegrasikan 55 studi terdahulu menggunakan Analisis Meta. Koefisien korelasi digunakan sebagai effect size mengukur kekuatan hubungan CSR dan kinerja keuangan. Hasil Analisis Meta membuktikan bahwa CSR berhubungan positif dengan kinerja keuangan dalam segala konteks studi. Hasil analisis lebih lanjut menunjukan bahwa hubungan CSR dengan kinerja keuangan adalah sangat heterogen. Hasil analisis ini membuktikan eksistensi variabel-variabel pemoderasi dalam hubungan CSR dan kinerja keuangan, yakni: karakteristik negara, dimensi dan bentuk CSR, keragaman pengukuran CSR, dan keragaman pengukuran kinerja keuangan.
English Abstract
This research argues that inconsistency on the results of previous studies on the relationship between CSR and financial performance is caused by the complexity of the relationship. Therefore, to gain a comprehensive description on the relationship between CSR and financial performance, the cause of the complexity of such relationship must also be analyzed. This study aims to disclose the relationship between CSR and financial performance by integrating 55 previous studies using meta-analysis method. A correlation coefficient was used as the effect size in measuring the strength of the relationship between CSR and financial performance. The result of the meta-analysis proves that CSR and financial performance are positively related across a wide variety of context. Further analysis shows that the relationship is very heterogeneous. It reveals the existence of moderating variables in the relationship between CSR and financial performance; they are country’s characteristic, form and dimension of CSR, CSR measurement variation, and financial performance measurement variation.
Item Type: | Thesis (Doktor) |
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Identification Number: | DIS/658.408/KAR/h/2018/061901471 |
Uncontrolled Keywords: | corporate social responsibility, kinerja keuangan, karakteristik negara, dimensi dan bentuk CSR, keragaman pengukuran,corporate social responsibility, financial performance, country characteristic, form and dimension of CSR, measurement variation |
Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management |
Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
Depositing User: | soegeng sugeng |
Date Deposited: | 14 Oct 2022 02:20 |
Last Modified: | 14 Oct 2022 02:20 |
URI: | http://repository.ub.ac.id/id/eprint/195672 |
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