PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR SEMEN DI INDONESIA)

BAHAR, AMIRUL and Yusnaini, Yusnaini and Wahyudi, Tertiarto (2021) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR SEMEN DI INDONESIA). Master thesis, Sriwijaya University.

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Abstract

This study aims to analyze and provide empirical evidence about the effect of disclosure of Corporate Social Responsibility on the financial performance of cement sector companies in Indonesia with Good Corporate Governance as a control variable. Corporate Social Responsibility is measured using the 2016 Global Reporting Initiative G4 Corporate Social Responsibility index, while corporate financial performance is measured by Tobin's Q, Return on Assets, Return on Equity and Net Profit Margin. The population and sample in this study were 6 cement sector companies listed on the Indonesia Stock Exchange with a study time period of 2015 - 2019. The results showed that Corporate Social Responsibility has a positive effect on the financial performance of cement sector companies in Indonesia, and Corporate Social Responsibility has an effect. positive on the financial performance of cement sector companies in Indonesia with Good Corporate Governance as a control variable.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Corporate Social Responsibility, Good Corporate Governance, Return on Asset, Return on Equity, Net Profit Margin
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Amirul Bahar
Date Deposited:	25 Nov 2021 03:19
Last Modified:	25 Nov 2021 03:19
URI:	http://repository.unsri.ac.id/id/eprint/57884

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