Janet, Tjiang Gupita (2011) Analisis pengaruh pengungkapan corporate social responsibility (csr) terhadap kinerja perusahaan dan kinerja pasar (studi empiris pada perusahaan consumer goods yang terdaftar di bursa efek Indonesia). Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social
Responsibility (CSR) terhadap kinerja perusahaan dan kinerja pasar perusahaan
consumer goods. Ukuran perusahaan dan leverage digunakan sebagai variabel
kontrol. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang
berada dalam sektor industri consumer goods yang terdaftar di Bursa Efek
Indonesia tahun 2007-2010. Data diperoleh dari laporan tahunan dan laporan
keuangan perusahaan. Selain itu, untuk memperlengkapi hasil analisis, dilakukan
pula wawancara dengan analis saham.
Hasil penelitian ini menunjukkan bahwa CSR berpengaruh positif dan
signifikan terhadap kinerja keuangan dan kinerja pasar. Kinerja keuangan diukur
dengan ROI dan kinerja pasar diukur dengan harga saham. Hal ini berarti bahwa,
semakin banyak program-program CSR yang dilakukan, kinerja perusahaan dan
kinerja pasar akan semakin meningkat. Ukuran perusahaan dan leverage sebagai
variabel kontrol tidak dapat mengontrol hubungan CSR terhadap kinerja keuangan
dan kinerja pasar / The aims of this research are to analyze the influence of Corporate Social
Responsibility (CSR) to financial performance and market performance. Size and
leverage is used as control variable. Samples of this research are consumer goods
companies listed in Indonesian Stock Exchange during 2007-2010. Data collected
from company’s annual report and financial report. The data analysis is completed
by interviewing a stock analyst.
The result shows that CSR significantly influence both financial
performance and market performance of the companies. Financial performance is
measured by ROI and market performance is measured by stock price. The
increasing of company’s CSR disclosure will affect high financial performance
and market performance. Otherwise, size and leverage is not significant to control
the relationship between CSR and company’s performance
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Janet, Tjiang Gupita NIM01220080055 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Radianto, Wirawan E. D. UNSPECIFIED UNSPECIFIED Thesis advisor Setiawan, Evelyn UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | corporate social responsibility (csr); kinerja perusahaan; kinerja pasar; ukuran perusahaan; leverage; Corporate Social Responsibility (CSR); financial performance; market performance;size and leverage |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5717-5734.7 Business communication |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Rafael Rudy |
Date Deposited: | 05 Jul 2022 04:01 |
Last Modified: | 05 Jul 2022 04:01 |
URI: | http://repository.uph.edu/id/eprint/47801 |