PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2015
Now, every company is required not only increasing profit, but required to disclosure their Corporate Social Responsibility (CSR). It is done as a form of responsibility’s companies for environment, and company’s stakeholders. In addition, doing CSR activities can also used as a form of closer themselves to the local people around their companies. This research aims to know the effect of CSR disclosure on financial performance in mining sector that registered at Indonesian Stock Exchange. This research used quantitative method with using 138 samples for 4 years (2012-2015). For measured CSR activities, this research used Global Reporting Initiative (GRI). The result of this research showed that there are no significant effect between CSR disclosure and financial performance for ROA and ROE. But, this research find that there is a positives effect between CSR disclosure and financial performance for EPS and profit margin.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.