Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan
| dc.contributor.advisor | Kartikaningdyah, Ely | |
| dc.contributor.author | Diomensia, Helmina | |
| dc.date.accessioned | 2023-02-15T02:15:09Z | |
| dc.date.available | 2023-02-15T02:15:09Z | |
| dc.date.issued | 2017-07-14 | |
| dc.description.abstract | This study aimed to examine the effect of Corporate Social Responsibility on financial performance with variable control SIZE and IND. Corporate Social Responsibility is measured using global reporting initiative (GRI) 4. Financial performance is measured using return on asset and return on equity. Moreover this study used sample public listed companies in indonesian stock exchange (IDX) in period 2011-2015. Furthermore, this study used data analysis techniques using panel data regression analysis and sampling method used purposive sampling. The result of this study has shown that Corporate Social Responsibility has no positive effect on financial performance. In conclusion Corporate Social Responsibility no positive effect on financial performance, so the future study has to add financial performance which are have to measured NPM (Net Profit Margin) and EPS (Earning Per Share). The contribution of CSR to the company to make corporate social responsibility as a business strategy so that it can be a competitive advantage of companies that can provide positive implications on the company. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadap kinerja keuangan dengan variabel kontrol size dan industri. Corporate social responsibility diukur menggunakan global reporting initiative (GRI) 4. Kinerja keuangan perusahaan diukur menggunakan ROA dan ROE. Sampel penelitian ini adalah perusahaan manufaktur High Profile yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015. Teknik analisis data menggunakan analisis regresi data panel dengan metode pengambilan sampel menggunakan teknik purposive sampling. Hasil dari penelitian ini menunjukkan bahwa corporate social responsibility tidak berpengaruh positif terhadap kinerja keuangan perusahaan. Kesimpulannya corporate social responsibility tidak berpengaruh positif terhadap kinerja keuangan perusahaan, sehingga penelitian selanjutnya diharapkan menambah pengukuran kinerja keuangan yang diukur menggunakan NPM (Net Profit Margin) dan EPS (Earning Per Share) dan memperluas sampel tidak hanya perusahaan manufaktur High Profile saja. Kontribusi corporate social responsibility terhadap perusahaan untuk menjadikan corporate social responsibility sebagai strategi bisnis sehingga dapat menjadi keunggulan kompetitif perusahaan yang dapat memberikan implikasi positif pada perusahaan. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/1611 | |
| dc.language.iso | id | en_US |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Ilmu Ekonomi | en_US |
| dc.title | Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan | en_US |
| dc.type | Thesis | en_US |