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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Jurnal Pendidikan Akuntansi Indonesia MIX : Jurnal Ilmiah Manajemen Jurnal Keuangan dan Bisnis Jurnal Akuntansi Jurnal Abdimas Musi Charitas Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Keuangan dan Bisnis
Suramaya Suci Kewal
Program Studi Manajemen Fakultas Bisnis Dan Akuntansi, Universitas Katolik Musi Charitas, Palembang, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY BERBASISKAN KARAKTERISTIK SOCIAL BANK TERHADAP KINERJA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Putranto, Yohanes Andri; Kewal, Suramaya Suci
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.167 KB) | DOI: 10.24912/ja.v18i3.277

Abstract

The purpose of this study is to test empirically the effect of Corporate SocialResponsibility (CSR) on the financial performance of banking companies listed in the Indonesia Stock Exchange (IDX). In contrast to previous studies, this study uses the social bank characteristics for the measurement of CSR. Social bank characteristics are a proxy of sustainability development. The company's performance is proxied by Tobin's Q. The sample was banking companies listed on the IDX in 2008 to 2012. This study used a multiple regression model and the R software to test the hypothesis. At the 5% significance level, the results show that CSR significantly affects the financial  performance of banking companies listed in the IDX. The regression coefficient of CSR  on corporate performance is -0.075769, thus CSR as measured by the social bank characteristics as a proxy of sustainability development is significantly negative on firm financial performance as measured by Tobin's Q. In other words, CSR-basedsustainability development does not affect the increase of financial performance of banking companies that are listed in the IDX.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY BERBASISKAN KARAKTERISTIK SOCIAL BANK TERHADAP KINERJA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Yohanes Andri Putranto; Suramaya Suci Kewal
Jurnal Akuntansi Vol. 18 No. 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i3.277

Abstract

The purpose of this study is to test empirically the effect of Corporate SocialResponsibility (CSR) on the financial performance of banking companies listed in the Indonesia Stock Exchange (IDX). In contrast to previous studies, this study uses the social bank characteristics for the measurement of CSR. Social bank characteristics are a proxy of sustainability development. The company's performance is proxied by Tobin's Q. The sample was banking companies listed on the IDX in 2008 to 2012. This study used a multiple regression model and the R software to test the hypothesis. At the 5% significance level, the results show that CSR significantly affects the financial  performance of banking companies listed in the IDX. The regression coefficient of CSR  on corporate performance is -0.075769, thus CSR as measured by the social bank characteristics as a proxy of sustainability development is significantly negative on firm financial performance as measured by Tobin's Q. In other words, CSR-basedsustainability development does not affect the increase of financial performance of banking companies that are listed in the IDX.
Co-Authors Anastasia Sri Mendari Heriyanto . Heriyanto Heriyanto Maria Christabel Ony, Johan Gunady Putranto, Yohanes Andri Widyartono, Agustinus Yevira Yevira Yohanes Andri Putranto Yohanes Andri Putranto Yohanes Andri Putranto Yohanes Andri Putranto Bernadus Yohanes Andri Putranto Yohanes Andri Putranto