Perbandingan Kinerja Keuangan Antar Perusahaan-Perusahaan Yang Menerapkan Corporate Social Responsibility (Studi pada 21 Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)  

Oleh:

WIDYASTUTI, ANITA ; AGUSTINA, VONNY ; Faliany, Lim Jade

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 6 no. 1 (May 2011), page 1-28.
Topik: corporate social responsibility; financial performance; return in assets; return on equity
Fulltext: text ocr - WIDYASTUTI, ANITA; AGUSTINA, VONNY; Faliany, Jade - ( Bernard ).pdf (2.14MB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The awareness of the importance of heeding circumstance and social situations urge companies to implment Corporate Social Responsibility (CSR). In addition, companies intend to maximize yhe stockholders' value. Due to the reasons mentioned above, this research investigates whether CSR greatly affects the stockholders, which can be seen from the companies' financial performance improvements. This research aims comparing financial performances between companies which apply Return on Assets (ROA) and Return on Equity (ROE) as the measurements and those which do not. This research was undertaken in 21 manufacturing companies registered at the Bursa Efek Indonesia (BEI) with the annual reports of the years 2007 and 2008. The annual reports were retrieved from the companies' websites. To analyze the reports, the researcher adopted the Mann-Whiney test Statistic Method, and processed using the SPSSversion 16.0. The research uncovered a greater result of improvement for the companies which implemented CSR consistently. This means that a consistent CSR implementation gives a better impact for the companies' financial performances.

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