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KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN

Main Authors: Nugrahanti, Yeterina Widi, Maharani, Oktania
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Department of Management - Faculty of Business and Economics. Universitas Surabaya , 2015
Subjects:
corporate social responsibility disclosure
karakteristik perusahaan
kinerja
Online Access: http://www.journalmabis.org/mabis/article/view/14
http://www.journalmabis.org/mabis/article/view/14/10
ctrlnum article-14
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN</title><creator>Nugrahanti, Yeterina Widi</creator><creator>Maharani, Oktania</creator><subject lang="en-US">corporate social responsibility disclosure, karakteristik perusahaan, kinerja</subject><description lang="en-US">The purpose of this study is to examine the effect of firm&#x2019;s characteristic on Corporate SocialResponsibility (CSR) disclosures and the effect of CSR disclosures on financial performance.CSR disclosure is measured by Global Reporting Initiative Index and financial performance ismeasured by Economic Value Added (EVA). The firms&#x2019; characteristics are proxied by firm size,company profiles, leverage and firm age. The sample of this research was extracted withpurposive sampling method. Sample consist of 55 annual reports of manufacturing companieslisted on the Indonesian Stock Exchange as of December 31, 2010. The technique for examininghypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicatethat firm size and firm age have a significant positive influence on the corporate socialresponsibility disclosure. But, company profile and leverage failed to show its significant effect.Result showed that CSR disclosure has positive significant effect to financial performance.Tujuan dari penelitian ini adalah untuk memeriksa efek dari karakteristik perusahaan padapengungkapan tanggung jawa sosial perusahaan (CSR), serta dampak pengungkapan CSR padakinerja keuangan. Pengungkapan CSR diukur melalui by Global Reporting Initiative Inde,sedangkan kinerja keuangan diukur melalui Economic Value Added (EVA). Karakteristikperusahaan didekati dari ukuran perusahaan, profil perusahaan, leverage, dan usia perusahaan.Sampel dalam penelitian ini diperoleh melalui metode purposive sampling, yang terdiri dari 55laporan tahunan dari perusahaan manufaktur yang terdaftar dalam bursa sejak 31 Desember 2010.hipotesis diuji dengan regresi berganda menggunakan SPSS 16. Hasil penelitian menunjukkanbahwa ukuran dan usia perusahaan memiliki dampak yang positif dan signifikan padapengungkapan CSR, tetapi profil perusahaan dan leverage tidak menunjukkan efek yangsignifikan. Penelitian ini juga menunjukkan bahwa pengungkapan CSR memiliki dampak positifdan signifikan pada kinerja keuangan.</description><publisher lang="en-US">Department of Management - Faculty of Business and Economics. Universitas Surabaya.</publisher><contributor lang="en-US"/><date>2015-11-05</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://www.journalmabis.org/mabis/article/view/14</identifier><source lang="en-US">Journal of Management and Business; Vol 12, No 1 (2013): March 2013</source><source>1412-3789</source><language>eng</language><relation>http://www.journalmabis.org/mabis/article/view/14/10</relation><rights lang="en-US">Copyright (c) 2015 Journal of Management and Business</rights><recordID>article-14</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Nugrahanti, Yeterina Widi
Maharani, Oktania
title KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN
publisher Department of Management - Faculty of Business and Economics. Universitas Surabaya
publishDate 2015
topic corporate social responsibility disclosure
karakteristik perusahaan
kinerja
url http://www.journalmabis.org/mabis/article/view/14
http://www.journalmabis.org/mabis/article/view/14/10
contents The purpose of this study is to examine the effect of firm’s characteristic on Corporate SocialResponsibility (CSR) disclosures and the effect of CSR disclosures on financial performance.CSR disclosure is measured by Global Reporting Initiative Index and financial performance ismeasured by Economic Value Added (EVA). The firms’ characteristics are proxied by firm size,company profiles, leverage and firm age. The sample of this research was extracted withpurposive sampling method. Sample consist of 55 annual reports of manufacturing companieslisted on the Indonesian Stock Exchange as of December 31, 2010. The technique for examininghypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicatethat firm size and firm age have a significant positive influence on the corporate socialresponsibility disclosure. But, company profile and leverage failed to show its significant effect.Result showed that CSR disclosure has positive significant effect to financial performance.Tujuan dari penelitian ini adalah untuk memeriksa efek dari karakteristik perusahaan padapengungkapan tanggung jawa sosial perusahaan (CSR), serta dampak pengungkapan CSR padakinerja keuangan. Pengungkapan CSR diukur melalui by Global Reporting Initiative Inde,sedangkan kinerja keuangan diukur melalui Economic Value Added (EVA). Karakteristikperusahaan didekati dari ukuran perusahaan, profil perusahaan, leverage, dan usia perusahaan.Sampel dalam penelitian ini diperoleh melalui metode purposive sampling, yang terdiri dari 55laporan tahunan dari perusahaan manufaktur yang terdaftar dalam bursa sejak 31 Desember 2010.hipotesis diuji dengan regresi berganda menggunakan SPSS 16. Hasil penelitian menunjukkanbahwa ukuran dan usia perusahaan memiliki dampak yang positif dan signifikan padapengungkapan CSR, tetapi profil perusahaan dan leverage tidak menunjukkan efek yangsignifikan. Penelitian ini juga menunjukkan bahwa pengungkapan CSR memiliki dampak positifdan signifikan pada kinerja keuangan.
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institution Universitas Surabaya
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library_id 317
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repository_id 3087
subject_area Manajemen
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city KOTA SURABAYA
province JAWA TIMUR
repoId IOS3087
first_indexed 2016-10-05T05:16:14Z
last_indexed 2016-10-05T07:32:14Z
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