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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Siasat Bisnis SEGMEN Jurnal Manajemen dan Bisnis E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Kinerja Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Keuangan Journal of Auditing, Finance, and Forensic Accounting DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Analisis Bisnis Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Applied Business Research Jurnal Akuntansi dan Bisnis MABIS: Manajemen dan Bisnis Jurnal Manajemen Maranatha Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Telaah Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Jurnal Magister Akuntansi Trisakti Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Indonesia
Yeterina Widi Nugrahanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

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Journal : MABIS: Manajemen dan Bisnis

 1 
KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN Yeterina Widi Nugrahanti; Oktania Maharani
Manajemen dan Bisnis Vol 12, No 1 (2013): March 2013
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.598 KB) | DOI: 10.24123/jmb.v12i1.14

Abstract

The purpose of this study is to examine the effect of firm’s characteristic on Corporate SocialResponsibility (CSR) disclosures and the effect of CSR disclosures on financial performance.CSR disclosure is measured by Global Reporting Initiative Index and financial performance ismeasured by Economic Value Added (EVA). The firms’ characteristics are proxied by firm size,company profiles, leverage and firm age. The sample of this research was extracted withpurposive sampling method. Sample consist of 55 annual reports of manufacturing companieslisted on the Indonesian Stock Exchange as of December 31, 2010. The technique for examininghypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicatethat firm size and firm age have a significant positive influence on the corporate socialresponsibility disclosure. But, company profile and leverage failed to show its significant effect.Result showed that CSR disclosure has positive significant effect to financial performance.Tujuan dari penelitian ini adalah untuk memeriksa efek dari karakteristik perusahaan padapengungkapan tanggung jawa sosial perusahaan (CSR), serta dampak pengungkapan CSR padakinerja keuangan. Pengungkapan CSR diukur melalui by Global Reporting Initiative Inde,sedangkan kinerja keuangan diukur melalui Economic Value Added (EVA). Karakteristikperusahaan didekati dari ukuran perusahaan, profil perusahaan, leverage, dan usia perusahaan.Sampel dalam penelitian ini diperoleh melalui metode purposive sampling, yang terdiri dari 55laporan tahunan dari perusahaan manufaktur yang terdaftar dalam bursa sejak 31 Desember 2010.hipotesis diuji dengan regresi berganda menggunakan SPSS 16. Hasil penelitian menunjukkanbahwa ukuran dan usia perusahaan memiliki dampak yang positif dan signifikan padapengungkapan CSR, tetapi profil perusahaan dan leverage tidak menunjukkan efek yangsignifikan. Penelitian ini juga menunjukkan bahwa pengungkapan CSR memiliki dampak positifdan signifikan pada kinerja keuangan.
Co-Authors Aditya Satya Yudharma Agung Tri Nugroho Aprilia Pasca Ratiningsih Apriliawati, Risvia Aras Brian Kaawoan Ari Budi Kristanto Bill Mauboy Choirul Ummam Al Muhtaromi Christina Widhi Astuti Daniel Felimanto Hartono Darma Sudata Wijaya Dewi Widowati Dimaz Ramananda Djie Liveren Adjie Tehananda Gracella Theotama Handita Rachma Sulistyanto Ika Kristianti Indriyani Nurfitri Jassica Brigita Kharis Kristiana Gabriela Astri Astasari Kusumo, Verena Winardi Laurensia Chintia Dewi, Laurensia Chintia Linda Ariany Mahastanti Lintang Santoso Lucky Lestiananda Maria Rio Rita Mitta Ariyani Mitta Ariyani, Mitta Nathalia Wijaya Oktania Maharani Puspitasari, Andriana Putra, Ade Pranata Putra, Ade Pranata Randika Bagus Linuwih Randika Bagus Linuwih, Randika Bagus Riky Setiawan Rini Purwanti Riskin Hidayat Risvia Apriliawati Satrio Bagus Sembodo Sharon Manopo Shella Novia Simeon, Simeon Simeon, Simeon Sondang Selida Apryastuti Purba Supatmi Supatmi Supatmi Tri Wahyu Karuniawan Utomo, Mohamad Nur Vidia Damayanti Wenny Milenia Wibowo, Paulina Febriani William Agustinus Santosa Wise Maharti Yefta Andi Kus Noegroho Yulius Ardy Wiranata