Pengaruh Tingkat Pengungkapan Tanggung Jawab Sosial dan Corporate Social Responsibility dengan Kinerja Keuangan Perusahaan  

Oleh:

Pratiwi, Raisa

Jenis: Article from Journal - e-Journal
Dalam koleksi: Jurnal Forum Bisnis dan Kewirausahaan vol. 2 no. 1 (Sep. 2012), page 17-23.
Topik: Disclosure Level of Social Responsibility; Corporate Social Responsibility; The Company's Financial Performance; Tingkat Pengungkapan Tanggung Jawab Sosial; Tanggung Jawab Sosial Perusahaan; Kinerja Keuangan Perusahaan
Fulltext: RAISA - Bernard.pdf (173.14KB)

Isi artikel

The purpose of this research to show that relationship between firm size and institutional ownership with the disclosure of corporate social responsibility, then disclosure of social responsibility and corporate social responsibility to the financial performance of the company.This research sampled manufacturing companies listed on the Stock Exchange in 2006 to 2009.The method of analysis used is quantitative analysis.The results of the research shown : firm size has a positive and significant impact on social responsibility disclosure but institutional ownership has a positive and unsignificant relation to disclosure of social responsibility, social responsibility disclosure relates positively and significantly to the company's financial performance and corporate social responsibility positively and unsignificantly related to the financial performance.

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