| dc.contributor |
Fakultas Ekonomi dan Bisnis |
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| dc.creator |
Audya, Fauziyah Syara |
|
| dc.creator |
Nurleli, Nurleli |
|
| dc.creator |
Fitriah, Epi |
|
| dc.date |
2020-01-26 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20224 |
|
| dc.identifier |
10.29313/.v0i0.20224 |
|
| dc.description |
Abstract. Disclosure of Corporate Social Responsibility (CSR) is a form of corporate commitment to the social, community and environment around the company that is important to operate in order to get a good image in the eyes of stakeholders. A good image is something that will have a positive impact on the company such as increased profits or profits that can result from investor confidence in the company. This study aims to determine how much influence the disclosure of Corporate Social Responsibility (CSR) on financial performance is proxied by Return On Assets (ROA) and Return On Equity (ROE) in manufacturing companies in the textile & garment sub-sector and cement sub-sectors listed on the IDX in 2016-2018. The research sample consisted of 13 companies with 39 observations using purposive sampling technique. Hypothesis testing results indicate that the disclosure of Corporate Social Responsibility (CSR) has a significant and positive effect on Return On Assets (ROA) and Corporate Social Responsibility (CSR) has a significant and positive effect on Return On Equity (ROE). This means that the higher the Corporate Social CSR index revealed by the company, the higher the profit that will be obtainedKey Words: Corporate Social Responsibility Disclosure, Financial Performance, ROA, ROEAbstrak. Pengungkapan Corporate Social Responsibility (CSR) merupakan bentuk komitmen perusahaan terhadap sosial, masyarakat dan lingkungan disektiar perusahaan tersebut beroperasi yang penting untuk di perhatikan agar mendapatkan citra baik dimata stakeholder. Citra yang baik merupakan hal yang akan memberikan dampak positif bagi perusahaan seperti meningkatnya keuntungan atau laba yang di dapat akibat dari kepercayaan para investor terhadap perusahaan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap kinerja keuangan yang diproksikan dengan Return On Asset (ROA) dan Return On Equity (ROE) pada perusahaan manufaktur sub sektor tekstil & garmen dan sub sektor semen yang listed di BEI pada tahun 2016-2018. Sampel penelitian terdiri dari 13 perusahaan dengan jumlah pengamatan 39 menggunakan teknik purposive sampling. Hasil pengujian hipotesis menunjukan bahwa pengungkapan Corporate Social Responsibility (CSR) berpengaruh signifikan dan positif terhadap Return On Asset (ROA) serta Corporate Social Responsibility (CSR) berpengaruh signifikan dan positif terhadap Return On Equity (ROE). Artinya semakin tinggi indeks Corporate Social CSR yang diungkapakan perusahaan maka semakin tinggi juga keuntungan yang akan diperoleh.Kata Kunci: Pengungkapan Corporate Social Responsibility, Kinerja Keuangan, ROA, ROE |
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| dc.format |
application/pdf |
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| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20224/pdf |
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| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 238-241 |
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| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 238-241 |
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| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
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| dc.subject |
Akuntansi |
|
| dc.subject |
Pengungkapan Corporate Social Responsibility, Kinerja Keuangan, ROA, ROE |
|
| dc.title |
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kualitatif |
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