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All Journal Jurnal Akuntansi
Sinta Ayu Kelana
STIE Muhammadiyah Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PT. ASAHIMAS FLAT GLASS TBK Sinta Ayu Kelana; Ramdany Ramdany
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.736 KB) | DOI: 10.37932/ja.v8i1.61

Abstract

CSR disclosure is one of the efforts made by the company to build trust in stakeholders so that investors are interested in investing their capital in the company. The purpose of this study is to analyze the disclosure of social and environmental responsibility that will be tested whether there is an influence on the company's financial performance. The financial performance of the company in this study is proxied by the variable ROA.  In this study, the type of data used is secondary data taken from annual financial reports that have been published on the Indonesia Stock Exchange. This study uses a data sample of 6 years from 2011 to 2016.  The results of this study indicate that the level of social and environmental responsibility disclosure affects ROA.
Co-Authors Ramdany Ramdany