PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2014

  • Monica Monica Jurusan Akuntansi / Universitas Surabaya
  • Gregorius Rudy Antonio Jurusan Akuntansi / Universitas Surabaya
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Keywords: Corporate Social Responsibility(CSR), Return on Asset (ROA), Net Profit Margin (NPM)

Abstract

ABSTRAK - Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari PengungkapanCorporate Social Responsibility terhadap kinerja keuangan perusahaan yang diproksikan oleh Return on Asset (ROA) dan Net Profit Margin (NPM). Penelitian ini termotivasi dari banyaknya perbedaan pada hasil penelitian sebelumnya. Penelitian ini menggunakan pendekatan kuantititatif dengan metode analisis regresi linier sederhana. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambanagan yang terdaftar di Bursa Efek Indonesia periode 2012-2014, sedangkan sampel yang digunakan dalam penelitian ini dipilih secara purposive judgment sampling menurut kriteria. Sampel yang dikumpulkan dalam penelitian ini sebanyak 99 perusahaan. Hasil penelitian ini menunjukkan pengungkapan CSR berpengaruh signifikan terhadap ROA perusahaan pertambangan, namun tidak berpengaruh signifikan terhadap NPM perusahaan pertambangan.

Kata Kunci: Corporate Social Responsibility(CSR), Return on Asset (ROA), Net Profit Margin (NPM)

ABSTRACT - This study aimed to determine the effect of the Corporate Social Responsibility Disclosures to financial perfomances proxied by Return on Asset (ROA) and Net Profit Margin (NPM).This research established from many differences in results of previous studie and using simple linier regression analysis. The population in this study are all mining companies listed in Indonesia Stock Exchange (IDX) in 2012-2014, while samples used in this the study were selected by purposive sampling. Samples collected in this studies were 99 companies. the results show Corporate Social Responsibilities (CSR) Disclosures had significant effect Return on Asset (ROA) and had no significant effect on Net Profit Margin (NPM).

Keywords: Corporate Social Responsibility(CSR), Return on Asset (ROA), Net Profit Margin (NPM)

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References

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Published
2017-03-01
Issue
Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)
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