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., Yoselin
Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas
Economics, Econometrics & Finance Education

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN ., Yoselin
Jurnal Keuangan dan Bisnis Vol 11 No 2 (2013): Jurnal Keuangan dan Bisnis Edisi Oktober 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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Abstract

The purpose of this study is to examine the effect of CSR on financial performance in the mining sector company’s, and agriculture sector company’s. This test was conducted to determine the effect of CSR in companies related to natural resources due to the publication UU PP No 40 tahun 2007. The reason why this study was conduted is because of signaling theory, and results of previous researches show that CSR affects company’s financial performance, and there are many research that give the different results. Data analysis in this research carried out by using the classical assumption, whereas hypothesis were tested by using multiple linear regression analysis with three-equation model. The population in this study are mining sector, agricul-ture sector, and chemical & basic industry sectors companies listed on the Indonesia Stock Exchange (IDX) in 2011-2014. Total sample of this research were 58 companies which were picked by purposive sampling method. The results of this study show that CSR has significant effect on the corporate's financial performance proxied by all Financial Ratio (ROA, NPM, and EPS). This study proves that investors consider the disclosure of CSR in the company to invest in the mining sector, agricul-ture sector, and chemical & basic industry sectors in 2011-2014.
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