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dc.contributor.advisorLufti, Muslich
dc.contributor.authorUtami, Pristya
dc.date.accessioned2018-03-15T04:35:21Z
dc.date.available2018-03-15T04:35:21Z
dc.date.issued2017
dc.identifier.otherNurhusnah Siregar
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/1030
dc.description130502088en_US
dc.description.abstractThis study aims to determine the effect of corporate social responsibility disclosure on the financial performance of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) using control variables ie Firm Size and Debt to Equity Ratio in high profile company listed in Bursa Efek Indonesia in 2011-2015. This research is a comperative causal research. Data collection methods in this study is to download annual reports of each high profile company listed on the Indonesia Stock Exchange through www.idx.co.id. Of the 175 high profile corporate population listed on the Indonesia Stock Exchange, 74 high profile companies meet the criteria that have been determined as research samples. Multiple linear regression analysis techniques using E-Views. The results of the first regression partially show that the disclosure of Corporate Social Responsibility has a positive and significant impact on Return on Asset, Size has positive and significant effect on Return on Assets, and Debt To Equity Ratio Positive and significant impact on Return on Asset. In the second regression partially shows that the disclosure of Corporate Social Responsibility has a positive and significant impact on Return on Equity, Size has a negative and significant effect on Return on Equity, and Debt To Equity Ratio Positive and significant impact on Return on Equity. In the third regression partially shows that the disclosure of Corporate Social Responsibility has a positive and significant effect on Net Profit Margin, Size has positive and significant effect on Net Profit Margin, and Debt To Equity Ratio Influential positive and not significant to Net Profit Margin. On High Profile open company in Indonesia. While the results simultaneously indicate that the disclosure of Corporate Social Responsibility, Company Size, Debt to Equity Ratio have significant effect on Return on Assets, Return on Equity and Net Profit Margin on High Profile open company in Indonesia.en_US
dc.description.abstractPenelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility terhadap kinerja keuangan yaitu Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) dengan menggunakan variabel kontrol yaitu Ukuran Perusahaan (Firm Size) dan Debt to Equity Ratio pada perusahaan high profile yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015.Penelitian ini adalah penelitian kausal komperatif. Metode pengumpulan data dalam penelitian ini adalah dengan mengunduh laporan tahunan masing-masing perusahaan high profile yang terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id. Dari 175 populasi perusahaan high profile yang terdaftar di Bursa Efek Indonesia, diperoleh 74 Perusahaan high profile yang memenuhi kriteria yang telah ditentukan sebagai sampel penelitian. Teknik analisis regresi linear berganda menggunakan E-Views. Hasil penelitian Pada regresi pertama secara parsial menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Return on Asset, Size berpengaruh positif dan signifikan terhadap Return on Asset, dan Debt To Equity Ratio Berpengaruh positif dan signifikan terhadap Return on Asset. Pada regresi kedua secara parsial menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Return on Equity, Size berpengaruh negatif dan signifikan terhadap Return on Equity, dan Debt To Equity Ratio Berpengaruh positif dan signifikan terhadap Return on Equity. Pada regresi ketiga secara parsial menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Net Profit Margin, Size berpengaruh positif dan signifikan terhadap Net Profit Margin, dan Debt To Equity Ratio Berpengaruh positif dan tidak signifikan terhadap Net Profit Margin. pada perusahaan High Profile terbuka di Indonesia. Sedangkan hasil secara serempak menunjukkan bahwa pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, Debt to Equity Ratio berpengaruh signifikan terhadap Return on Assets, Return on Equity dan Net Profit Margin pada perusahaan High Profile terbuka di Indonesia.en_US
dc.language.isoiden_US
dc.subjectCorporate Social Responsibilityen_US
dc.subjectFirm Sizeen_US
dc.subjectDebt to Equity Ratioen_US
dc.subjectOn Assetsen_US
dc.subjectReturn on Equityen_US
dc.subjectNet Profit Marginen_US
dc.titlePengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan High Profile Terbuka di Indonesiaen_US
dc.typeSkripsi Sarjanaen_US


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