ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA

Aldina , Dewi Endarwati (2013) ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Faculty of Economics.

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Abstract

ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO FINANCIAL PERFORMANCE AT AUTOMOTIVE COMPANY WHICH ENLIST IN STOCK EXCHANGE OF INDONESIA Jurusan Akuntansi, Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Jawa Timur ABSTRACT The aims of this research was to investigate how the influence of corporate social responsibility towards the company’s financial performance. Corporate Social Responsibility is company’s activities in achieving a balance or integrations between the economic, social, and environment development without compromising the expectations of shareholder (obtain profit). In this research, company’s financial performance measured by Return on Assets (ROA) and Return on Equity (ROE). The samples used in this research are automotive companies listing in 2008 until 2011 and published the annual report on the website www.idx.co.id. Data collected by purposive sampling method. There are 11 companies which fulfilling criterion as this research sample. The analysis method of this research is simple linear regression analysis. This research result couldn’t prove that both research hypothesis were CSR disclosure have positive influence to ROA company and CSR disclosure have positive influence to ROE. It showed that CSR disclosure have no influence concerning value of ROA and CSR disclosure have no influence concerning value of ROE. Keywords: csr disclosure, financial performance, return on assets, return on equity

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