PENGARUH PELAKSANAAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Andini, Viny Ayu Fitri (2014) PENGARUH PELAKSANAAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui Untuk mengetahui pengaruh pelaksanaan program CSR terhadap kinerja keuangan perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen terhadap variabel dependen melalui pengujian hipotesis. Dalam penelitian ini data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sedangkan analisis data yang digunakan berupa analisis deskriptif dan analisis regressi linear sederhana. Berdasarkan hasil penelitian dapat diketahui bahwa pelaksanaan corporate social responsibility berpengaruh positif terhadap kinerja keuangan Perusahaan Manufaktur yang terdaftar di BEI. Hal ini menunjukkan bahwa semakin banyak pengungkapan pelaksanaan tanggung jawab sosial perusahaan dalam laporan tahunan perusahaan akan semakin meningkatkan kinerja keuangan perusahaan. Hasil penelitian ini mengindikasikan bahwa investor mengapresiasi dan mempertimbangkan pelaksanaan corporate social responsibility yang diungkapkan dalam laporan tahunan perusahaan yang terdaftar di BEI. Hal ini dimungkinan mengingat corporate social responsibility apabila dilaksanakan dan dikelola dengan baik dapat dimanfaatkan sebagai sarana marketing perusahaan sehingga hal ini dapat meningkatkan kinerja perusahaan secara finansial. This study aims to determine To determine the effect of the program on the financial performance of CSR companies listed in Indonesia Stock Exchange. The method used is explanatory research, which would explain the causal relationship between the independent variables on the dependent variable through hypothesis testing. In this study, the data used in the form of secondary data obtained from the financial statements of companies listed in Indonesia Stock Exchange. While the analysis of the data used in the form of descriptive analysis and simple linear regression analysis. Based on the results of this research is that the implementation of corporate social responsibility positive effect on the financial performance Manufacturing Company listed on the Stock Exchange. This suggests that the more disclosure the implementation of corporate social responsibility in the company's annual report will further enhance the company's financial performance. The results of this study indicate that investors appreciate and consider the implementation of corporate social responsibility are disclosed in the annual reports of listed companies on the Stock Exchange. This is made possible when considering corporate social responsibility and managed properly implemented can be used as a means of marketing the company so that it can improve the financial performance of the company.

Item Type: Skripsi Tesis Atau Disertasi (S1)
Additional Information: No. Panggil : S PEA AND p-2014
Uncontrolled Keywords: Pelaksanaan Corporate Social Responsibility, Kinerja Keuangan
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 02 Feb 2015 05:38
Last Modified: 02 Feb 2015 05:38
URI: http://repository.upi.edu/id/eprint/12431

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