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Detail Karya Ilmiah Dosen

Siti Maimunah, Yahya Senawat, Srihadi Winarningsih, Zarkasyi, Ida Farida, Abdul Gafur

Judul : The Effects of Corporate Social Responsibility on Financial Performance on Indonesian Public Listed Tobacco Companies
Abstrak :

This research is aimed at examining the effect of Corporate Social Responsibility (CSR) information reveal in company annual report on company financial performance. CSR is proxies in independent variable which are Economy performance (X1), Environment Performance (X2) and Social Performance (X3). On the other hands, financial performance is proxies by four dependent variable which are Current Ratio (Y1), Debt Ratio (Y2), Net Profit Margin (Y3) and Return on Assets (Y4) on tobacco listed in Indonesia Stock Exchange. Research method used is panel data analysis using EViews 9 software. Purposive sampling is chosen and three companies are used as the sample. Data used in this research is annual financial report of tobacco sub Sector Companies that have been audited in 2010-20117 period. Based on the examination report CSR can only explain one of four financial performance measurements, that is Debt Ratio around 62.6%. Meanwhile for other financial performance measurement such as Current Ratio, Net Profit Margin and Return on Assest, CSR has not been able to explain. All and all it can be concluded that CSR activity cannot quite describe company’s financial performance. It can be seen through hypothesis testing result (test-F, test-t) as well as the measurement of data panel model goodness as in determination coefficient (R-Square). The next research should add more indicators of the latest CSR, other variables beside of CSR and longer period of research. Keywords: Corporate social responsibility, current ratio, debt ratio, net profit margin, return on assets

Tahun : 2018 Media Publikasi : Jurnal Internasional
Kategori : Jurnal No/Vol/Tahun : 6 / 4 / 2018
PTN/S : Universitas Padjajaran Program Studi : AKUNTANSI (D3)
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