PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RETURN ON EQUITY, NET PROFIT MARGIN, DAN EARNING PER SHARE DENGAN TOTAL ASSET SEBAGAI VARIABEL MODERATING STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

UTAMI, MAYA and Aspahani, Aspahani (2013) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RETURN ON EQUITY, NET PROFIT MARGIN, DAN EARNING PER SHARE DENGAN TOTAL ASSET SEBAGAI VARIABEL MODERATING STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01091003040.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (19MB) | Request a copy
Preview	Text RAMA_62201_01091003040_0004076603_01_front_ref.pdf Available under License Creative Commons Public Domain Dedication. Download (4MB) | Preview
	Text RAMA_62201_01091003040_0004076603_02.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01091003040_0004076603_03.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01091003040_0004076603_04.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_62201_01091003040_0004076603_05.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (553kB) | Request a copy
	Text RAMA_62201_01091003040_0004076603_06_ref.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (533kB) | Request a copy
	Text RAMA_62201_01091003040_0004076603_07_lamp.pdf Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy

Abstract

The purpose of this study was to determine the influence of CSR disclosure by total asset as a moderating variable on financial performance based on the stakeholder theory. In this study, the company's financial performance measured by ROE (return on equity), NPM (net profit margin), and EPS (earnings per share). The sample used in this study are all property and real estate companies that disclose CSR and have complete financial statements listed on the Stock Exchange in the years 2009-20/1 by using purposive sampling. There are 10 companies that meet the criteria of the study sample. The method of analysis used in this study is the Multiple Regression analysist (MRA). This study uses ISO 26000 as an indicator in the calculation of CSR disclosure. Based on the test results, the first hypothesis was found that the disclosure of corporate social responsibility have a positive effect on ROE, bu t the disclosure of CSR does not have positive impact on NPM and EPS. In the second hypothesis was also found that the moderating variables total asset can moderate the positive relationship between CSR disclosure to the ROE, but not able to moderate the relationship between CSR with financial performance NPM, EPS property companies and real estate.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	CSR, ROE, NPM, EPS, moderating variables, and MRA
Subjects:	H Social Sciences > HG Finance > HG4551-4598 Stock exchanges
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	28 Jan 2021 03:11
Last Modified:	28 Jan 2021 03:11
URI:	http://repository.unsri.ac.id/id/eprint/41317

Actions (login required)

View Item