Hubungan Corporate Social Responsibility dan Value Added; Berdasarkan Perusahaan Pertambangan di Indonesia yang Terdaftar di Bursa Efek Indonesia
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Date
2017-06-15
Authors
Bandi
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
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.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Produksi untuk Keperluan Khusus