Pengaruh Corporate Finacial Performance Terhadap Corporate Social Performance  

Oleh:

Titisari, Kartika Hendra

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Keuangan dan Bisnis vol. 8 no. 2 (Oct. 2010), page 133-158.
Topik: CSR; ROA; ROE

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ148 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Company existence on society could give both aspect positive and negative. In one side, company provide goods and services that society needed, but on the other side, sometimes society get bad effects from enterprise activities, for example environment pollution, product that endanger health, labor exploitation, and irresponsible of energy using. this research aims to examine the Influence Corporate Financial Performance (ROA and ROE) to Corporate Social Performance. Its samples consisted of 32 annual reports of the companies which were vulnerable to environment and joined the Company's Environmental Performance Rating Program of the Ministry of Environmental from 2005 to 2006. The result indicates the corporate financial performance which represented by ROA have significant influence on the corporate social performance. But the corporate financial performance which represented by ROE failed to show its significant effect.

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