NORMALA, SUCI (2020) PENGARUH CORPORATE SOCIAL PERFORMACE (CSP) TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Yang Menerbitkan Sustainability Report Sesuai Standar Global Reporting Initiative). Undergraduate thesis, Universitas Negeri Medan.
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Abstract
Tujuan dari penelitian ini adalah untuk menemukan bukti empiris pengaruh corporate social performance (CSP) terhadap kinerja keuangan pada perusahaan yang menerbitkan sustainability report sesuai standar Global Reporting Initiative.
Sampel penelitian ini adalah perusahaan-perusahaan yang terdaftar di Asia Sustainability Reporting Rating tahun 2018. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 30 perusahaan yang telah memenuhi kriteria sebagai sampel penelitian. Analisis data dalam penelitian ini menggunakan pendekatan kuantitatif dengan melakukan uji asumsi klasik, analisis regresi berganda, dan uji hipotesis.
Hasil penelitian menunjukkan bahwa corporate social performance memiliki pengaruh yang positif dan signifikan terhadap kinerja keuangan. Dengan melakukan pengungkapan laporan corporate social performance yang transparan melalui sustainability report, memberikan respon positif dari berbagai stakeholder terhadap perusahaan yang menyebabkan kenaikan kinerja keuangan perusahaan.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Corporate Social Performance, Kinerja Keuangan, Sustainability Report, Stakeholder. |
| Subjects: | H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Cut Lidya Mutia |
| Date Deposited: | 06 Apr 2021 04:12 |
| Last Modified: | 06 Apr 2021 04:12 |
| URI: | https://digilib.unimed.ac.id/id/eprint/41738 |
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