Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015)

Koddeh, Ali Auf (2017) Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015). Sarjana thesis, Universitas Brawijaya.

Abstract

Corporate Social Responsibility merupakan salah satu bentuk sustainability reporting yang menjadikan perusahaan tidak lagi dihadapkan pada tanggung jawab yang berpijak pada single bottom line, yaitu nilai perusahaan (corporate value) yang direfleksikan dalam kondisi keuangannya (financial) saja. Corporate Social Responsibility harus berpijak pada triple bottom lines yaitu juga memperhatikan masalah sosial dan lingkungan. Return On Equity merupakan salah satu alat utama investor yang digunakan dalam menilai kelayakan suatu saham. Return On Equity (ROE), mengukur kemampuan perusahaan dalam menghasilkan keuntungan dengan modal sendiri yang dimiliki. Jenis penelitian yang digunakan adalah explanatory research yang bertujuan untuk menguji hubungan kausalitas dari masing-masing variabel melalui pengujian hipotesis dengan pendekatan kuantitatif, menjelaskan pola uraian dan mencari hubungan di antara dimensi-dimensi uraian. Analisis data menggunakan asumsi klasik dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh variabel Corporate Social Responsibility (CSR) yaitu Ekonomi (X1) dan Lingkungan (X3) terhadap ROE pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015, namun variabel sosial (X2) tidak berpengaruh signifikan terhadap ROE. Hal ini dapat diketahui dari hasil regresi linier berganda yang menunjukkan bahwa variabel Ekonomi (X1) memiliki nilai sebesar -53.576 dengan tingkat signifikan 0,000, variabel sosial (X2) sebesar 7.343 dengan tingkat signifikan 0,185, dan variabel lingkungan (X3) sebesar 28.775 dengan ingkat signifikan 0,000. (2) Di antara ketiga variabel Corporate Social Responsibility (CSR), variabel yang berpengaruh paling dominan terhadap ROE pada perusahaan manufaktur sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015 adalah variabel Lingkungan (X3) dengan nilai regresi yang paling besar.

English Abstract

Corporate Social Responsibility is one form of sustainability reporting that makes the company no longer faced the responsibility that rests on the single bottom line, the corporate value is reflected in the financial condition only. Corporate Social Responsibility should be based on triple bottom lines that also pay attention to social and environmental issues. Return On Equity is one of the main tools that investors use in assessing the feasibility of a stock. Return On Equity (ROE), measure the company's ability to generate profits with its own capital. The research method was conducted by explanatory research that aims to examine the causality relationship of each variable through hypothesis testing with quantitative approach, explaining the pattern of description and looking for relationships between the dimensions of the description. Data analysis uses classical assumptions and multiple linear regression analysis. The result of research indicates that (1) there are influence of Corporate Social Responsibility (CSR) variable that is Economics (X1) and Environment (X3) to ROE on Consumer Goods Sectors listed in Indonesian Stock Exchange for 2013-2015 period, but Social (X2) has no significant effect on ROE. It can be seen from the result of multiple linear regression which shows that Economic (X1) has a value of -53.576 with significant level 0.000, Social (X2) has a value of 7,343 with significant level 0,185, and Environment (X3) equal to 28.775 with significant level 0,000. (2) Among the three variables of Corporate Social Responsibility (CSR), the most dominant influence variable to ROE in manufacturing company of Consumer Goods Industry sector listed in Indonesia Stock Exchange Year 2013-2015 is Environment (X3) with highest regression value .

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2017/681/051708368
Uncontrolled Keywords: Corporate Social Responsibility (CSR), Kinerja Keuangan Perusahaan
Subjects: 600 Technology (Applied sciences) > 650 Management and auxiliary services > 654.408 Social Responsibility of Management
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Kustati
Date Deposited: 25 Sep 2017 03:02
Last Modified: 28 Sep 2020 12:47
URI: http://repository.ub.ac.id/id/eprint/2884
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