PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (PADA PERUSAHAAN TRANSPORTASI PERIODE 2012 – 2016)

HASANAH, VEGA USFATHUL (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (PADA PERUSAHAAN TRANSPORTASI PERIODE 2012 – 2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penerapan corporate social responsibility (CSR) terhadap nilai perusahaan, bagaimana pengungkapannya didalam laporan tahunan, serta seberapa besar pengaruhnya pada perusahaan transportasi yang terdaftar di BEI. Data penelitian merupakan data sekunder yang diperoleh dari website idx.co.id. Metode yang digunakan dalam penelitian ini dengan cara ilmiah untuk mendapatkan data dengan tujuan tertentu. Pendekatan yang digunakan dalam penelitian ini adalah dengan data kuantitatif dengan pengujian hipotesis dan bantuan SPSS (Statistic Product and Service Solution) seri 24. Variabel yang digunakan meliputi variabel bebas dan variabel terikat. Berdasarkan hasil penelitian perhitungan dengan menggunakan data SPSS diperoleh thitung -2.288 dan diperoleh nilai sifnificance sebesar 0.027 artinya 0,027< 0,05 atau nilai sig lebih kecil dari 0.05. Sehingga, dapat ditarik kesimpulan Ho ditolak Ha diterima yang berarti terdapat pengaruh yang positif dan signifikan Corporate Social Responsibility (CSR) terhadap Return on Equity (ROE), artinya besar kecilnya Corporate Social Responsibility (CSR) berdampak signifikan terhadap besar kecilnya Return on Equity (ROE). Kata Kunci : Corporate Social Responsibility, Nilai Perusahaan, Perusahaan Transportasi //ABSTRACT The purpose of this study is to determine the effect of corporate social responsibility(CSR) implementation on corporate value, how the disclosure in the annual report, and how much influence on the company transportation listed on BEI. The research data is secondary data obtained from the website idx.co.id. The method used in this research with scientific way to get data with certain purpose approach used in this research is with quantitative data with hypothesis testing and SPSS series 24, the variables used include independent variable and dependent variables. Based on the result of research calculations using SPSS data can be drawn conclusion Ho rejected Ha accepted which means there is a positive and significant impact Corporate Social Responsibility (CSR) on Return on Equuity (ROE), meaning the greater the disclosure of CSR will affect the value of the company in the eyes of shareholders. Keywords : Corporate Social Responsibility (CSR), Corporate Value Company Transportation, Return on Asset (ROA), Return on Equity (ROE)

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNasution, NursanitaNIDN0308026102nursanita@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 09 Dec 2022 03:32
Last Modified: 09 Dec 2022 03:32
URI: http://repository.stei.ac.id/id/eprint/9036

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