PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAUUN 2006-2010

SELA, MIRA NOPY and Nasai, M. (2012) PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAUUN 2006-2010. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to provide an overview of social responsibility disclosure of listed manufacturing companies in Indonesia Stock Exchange an to know that the financial performance affects the disclosure of corporate social responsibility (corporate social responsibility). The population in this study were all manufacturing companies listed on the Stock Exchange that operates the period 2006-2010, amounting to 145 manufacturing companies. Data were collected through observation method of secondary data. Then carried out a test method that includes the classic assumptions, hypothesis testing, the F test and t test and analysis of the coefficient of determination (R2). To analyze the data using SPSS software version 16. Based on the results of test performed by t test DER, ROA, ROE variables does not affect the partial disclosure of CSR. While based on the simultaneous test (F test) produce F count of 1.106 with a significance level of 0,351. because the probability of significance>0,05, regression models can't be used to predict CSR or it can be said that the DER, ROA, and ROE not significant effect on the disclosure of corporate social responsibility (CSR). The amount of the adjusted coefficient of determination (R2) in manufacturing companies listed on the Indonesia Stock Exchange of 0,003. this suggest that the major influence of the independent variables, namely DER, ROA, and ROE for the dependent variable that CSR can be explained by the model equation by 0,3% while the remaining amount of99,7% is influenced by factors other than research. From research conducted by researches for manufacturing companies, in order to take anticipatory measures to maintain CSR. As for future research should add a variable, or extend the period of the study period so that more unknown factors that influence CSR in manufacturing companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	DER, ROA, ROE, Corporate Social Responsibility.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	27 Apr 2020 06:58
Last Modified:	27 Apr 2020 06:58
URI:	http://repository.unsri.ac.id/id/eprint/29133

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