Corporate Social Responsibility Disclosure Dan Kinerja Keuangan Perusahaan: Analisis Meta

Prasetya, Heru Dwi (2017) Corporate Social Responsibility Disclosure Dan Kinerja Keuangan Perusahaan: Analisis Meta. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Corporate Social Responsibility Disclosure (CSRD) dan kinerja keuangan perusahaan. Penelitian ini menggunakan analisis meta dengan 60 sampel hasil penelitian di Indonesia. Hasil penelitian ini menunjukkan bahwa secara umum CSRD dapat meningkatkan kinerja keuangan perusahaan. Hubungan antara CSRD dengan kinerja keuangan perusahaan diperlemah oleh salah satu model pengukuran kinerja keuangan. Dengan demikian, hasil penelitian ini menemukan bahwa pengaruh CSRD terhadap kinerja keuangan perusahaan dapat berbeda dikarenakan perbedaan model pengukuran kinerja keuangan perusahaan.

English Abstract

This study aims to determine the effect of Corporate Social Responsibility Disclosure (CSRD) and corporate financial performance. This research use meta analysis with 60 sample of research result in Indonesia. The results of this study indicate that in general CSRD can improve the corporate financial performance. The relationship between CSRD and the corporate financial performance is weakened by one of the financial performance measurement models. Thus, the results of this study found that the influence of CSRD on corporate financial performance can be different due to differences in financial performance measurement model corporate.

Item Type: Thesis (Magister)
Identification Number: TES/658.408/PRA/c/2017/041801070
Uncontrolled Keywords: SOCIAL RESPONSIBILITY OF BUSINESS, DISCLOSURE IN ACCOUNTING, META - ANALYSIS
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: Nur Cholis
Date Deposited: 10 Apr 2018 01:46
Last Modified: 21 Oct 2021 01:05
URI: http://repository.ub.ac.id/id/eprint/9303
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