Hubungan Corporate Social Responsibility dan Value Added; Berdasarkan Perusahaan Pertambangan di Indonesia yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to examine the relationship of corporate social responsibility and value added listed in Indonesia Stock Exchange period 2010-2015. Corporate social responsibility is proxied by Corporate Social Disclosure Index (CSDI) based on GRI (Global Reporting Initiative). Value added is proxied by AVAR (Asset Value Added Rate) from financial reporting components that are employee’s salary, interests, tax, dividend, retained earnings dan average total assets. Samples were taken by using purposive sampling and sample selection criteria. The analysis technique used in this research is product moment pearson correlation. The result showed that CSR and the disclosure on mining sector companies during six periods haven’t shown maximal results yet. This research only used companies in mining sector and correlation analysis. Further research can add another sector companies and regression analysis.