PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DENGAN SIZE PERUSAHAAN SEBAGAI VARIABEL MODERATING.

Sitanggang, Ester Wartini (2013) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DENGAN SIZE PERUSAHAAN SEBAGAI VARIABEL MODERATING. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas dalam penelitian iniadalah apakah pengungkapan Corporate Social Responsibility berpengaruh terhadap kinerja keuangan Perusahaan Manufaktur di Bursa Efek Indonesia.Penelitian ini bertujuan untuk menguji apakah Pengungkapan Corporate Social Responsibilitybepengaruh terhadap kinerja keuangan perusahaan dengan size perusahaan sebagai variabel moderating. Pemilihan sampel dilakukan dengan metode purposive sampling dan yang terpilih sebanyak 57 perusahaan.Data yang digunakan dalam penelitian ini adalah data sekunder dari situs Bursa Efek Indonesia yakni www.idx.co.id.Metode analisis data yang digunakan adalah Moderated Regression Analisis (MRA) dengan bantuan SPSS 16.0.Uji hipotesis yang digunakan adalah uji parsial (uji t). Hasil penelitian menunjukkan: pertama, pengungkapan CSR tidak berpengaruh terhadap return on equity dengan tingkat signifikansi 0,880 > 0,05. Kedua, size perusahaan tidak mampu memoderasi hubungan antara pengungkapan CSR dan ROE yaitu dengan tingkat signifikansi 0,314 > 0,05. Kesimpulan penelitian adalah pertama, return on equity perusahaan tidak ditentukan dari besar kecilnya pengungkapan corporate social responsibility. Kedua, hubungan antara corporate social responsibilitydanreturn on equitytidak dipengaruhi olehbesar kecilnya total aset yang dimiliki perusahaan (Size Perusahaan)

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisa197704162005012003
Call Number: 657.867 Sit a
Keywords: Pengungkapan Corporate Social Responsibility; Return On Equity; Size Perusahaan. 
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD58.7 Organizational behavior, change and effectiveness. Corporate culture
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13418

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