PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2010-2013)

Dinda Fali Rifan, 1111031036 (2015) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2010-2013). Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstrak

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility dan ukuran perusahaan terhadap kinerja keuangan. Variabel independen dalam penelitian ini adalah pengungkapan corporate social responsibility yang dinilai menggunakan Indeks Sembiring (2005), dan ukuran perusahaan yang diukur melalui nilai logaritma natural dari total aktiva. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diproksikan melalui Return on Assets (ROA) dan Return on Equity (ROE). Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh sampel sebanyak 16 perusahaan dengan tahun pengamatan 2010-2013, sehingga total sampel yang diamati sejumlah 64. Data yang ada dianalisis menggunakan Statistical Package for Social Science (SPSS) dengan metode analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa pengungkapan corporate social responsibility berpengaruh positif terhadap ROA dan ROE, sedangkan ukuran perusahaan berpengaruh negatif terhadap ROA dan ROE. Kata Kunci: corporate social responsibility, ukuran perusahaan, return on assets, dan return on equity. ABSTRACT This study aimed to examine the effect of corporate social responsibility disclosure and company size on financial performance. The independent variables in this research are corporate social responsibility disclosure, measured based on Sembiring Index (2005), and company size is scored by the value of the natural logarithm of total assets. The dependent variable in this research is financial performance, reflected by Return on Assets (ROA) and Return on Equity (ROE). The sampling method used in this research is purposive sampling and the samples of 16 companies are chosen for each period during the year 2010-2013 to form a total of 64 observations. This research adopts multiple linear regression method using SPSS as an analytical tool. The results show that corporate social responsibility disclosure positively affects Return on Assets (ROA) and Return on Equity (ROE), while the company size negatively affects Return on Assets (ROA) and Return on Equity (ROE). Key Words: corporate social responsibility, company size, return on assets, and return on equity.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 8813513 . Digilib
Date Deposited: 12 Jun 2015 09:00
Last Modified: 12 Jun 2015 09:00
URI: http://digilib.unila.ac.id/id/eprint/10242

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