IMPLIKASI CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG MEMPEROLEH SUSTAINABILITY REPORTING AWARDS (SRA)
YENI OCTAVIANI ZALUKHU, HERI AFRILIANTO MANALU (2020) IMPLIKASI CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG MEMPEROLEH SUSTAINABILITY REPORTING AWARDS (SRA) , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
Abstrak− Tujuan penelitian ini menguji atau menganalisis kapasitas financial terhadap penggunaan corporate Social Responsibility perusahaan. Pengukuran responsibilitas sosial ini dilakukan dengan berdasarkan Inisiatif pelaporan umum atau sering disebut GRI yang digunakan di dalam pengujian. Penelitian eksplanatori dengan pendekatan Kuantitatif tujuaanya menganalisis suatu teori yang digunakan dimana untuk mengetahui diterima atau ditolaknya uji hipotesis uji coba sebelumnya. Perusahaan yang telah bergabung Winner of Sustainability Reporting Awards (SRA) memiliki Sebanyak 32 perusahaan sebagai populasi Sampel untuk pengujian pengamatan yang mempublikasi kegiatan ulasan keberlanjutannya dengan jelas dan tercatat di Bursa Efek Indonesia pada periode 2015-2018. Purposive sampling dimana ada 19 Perusahaan diuraikan dalam pengujian sehingga sampel yang digunakan selama 4 tahun menjadi 76 sampel sebagai sarana uji pengamatan. Analisis deskriptif dan analisis inferensial merupakan 2 cara menganalisis uji data penelitian. Perbandingan metode penjabaran data menggunakan uji asumsi klasik dan uji hipotesis. Hasil kesimpulan dari penelitian ini diharapkan mampu memiliki keakuratan data penelitian jika Corporate Social Responsibility (CSR) tidak berpengaruh secara signifikan terhadap Return On Asset (ROA), Corporate Social Responsibility (CSR) tidak berpengaruh secara signifikan terhadap Return On Equity (ROE), Corporate Social Responsibility (CSR) tidak berpengaruh secara signifikan terhadap Price book Value (PBV).
Kata Kunci: Corporate Social Responsibility( CSR), Return On Asset (ROA), Return On Equity (ROE), Price book Value (PBV).
Abstract- The Purpose of this study is to test or analyze the financial of the use of corporate social responsibility. The measurement of social responsibility is based on general reporting initiative or often reffered to as GRI used in testing. Explanatory research with a quantitative approach aims to analyze a theory that is used to determine whether an hypothesis is accepted or rejected by a previous trial. Companies that have joined the winner of Sustainability Reporting Awards (SRA) have a total of 32 companies as a sample population for testing observations that publish their sustainability review activities clearly and were listed on the Indonesia stock Exchange in the 2015-2018 period. Purposive sampling where the are 19 companies outlined in the test so that the sample used for 4 years to 76 samples as a means of observation test. Descriptive analysis and inferential analysis are 2 ways to analyze the research data test. Comparison of data translation methods using the classic assumption test and hypothesis testing. The conclusion from this study is expected to be able to have the accuracy of research data if corporate social responsibility (CSR) does not significantly influence return On Assets (ROA), Corporate Social Responsibility (CSR) does not significantly influence Return On Equity (ROE), Corporate Social Responsibility (CSR) does not significantly influence the Price Book Value (PBV).
Keywords: Corporate Social Responsibility (CSR), Return On Assets (ROA), Return On Equity (ROE), Price book Value (PBV).
JURNAL
| KATEGORI JURNAL | Jurnal Nasional |
|---|---|
| TAHUN JURNAL | 2020 |
| VOLUME JURNAL | 2 |
| NOMOR JURNAL | 1 |
| NAMA PENERBIT | Jurnal Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) |
| NOMOR ISSN/ISBN | 2685869X |
| LAMAN PENERBIT (URL) | https://ejurnal.seminar-id.com/index.php/ekuitas |
| LAMAN ARTIKEL (URL) | https://ejurnal.seminar-id.com/index.php/ekuitas/article/view/379 |