PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN

Elvira - Luthan, Sri Amelia Rizki, Sri Dewi Edmawati

Sari

The aim of this research is to know: (1) The influence of the corporate social responsibility disclosure (CSR) to financial performance, (2) How the influence of CSR to two proxies of financial performance, in this case the ROA and Tobins' Q. (3) The influence of characteristic of the company as the moderating variable in relations between corporate social responsibility and financial performance.

This research used multiple regression analysis. The research samples are 45 manufacturing companies listed in the Indonesia Stock Exchange (BEI) during 2011-2014. The samples are selected using purposive sampling technique with predetermined criteria. Age, size of the board of commissioners and company size is used as a proxy of the characteristics of the company, while return on assets (ROA) and Tobin’s Q as proxy of the company financial performance.

The hypothesis test results showed CSR disclosure effect significantly to financial performance as measured by ROA, on the financial performance is measured by tobin’s Q no effect significant. The interaction test results showed age can increase the effect of (to moderate) CSR  disclosure on financial performance as measured by ROA. While size of the board of commissioners and company size is not able to moderate the effect of CSR disclosure on financial performance both measured by ROA or tobin’s Q.

Kata Kunci

CSR;ROA;Tobin’s Q; Firm Characteristic

Teks Lengkap:

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