PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODA 2008-2012
DOI:
https://doi.org/10.12928/j.reksa.v3i1.28Keywords:
Corporate social responsibility (CSR), return on asset (ROA), net profit margin (NPM), current ratio (CR), debt to equity ratio (DER), inventory turnover (INTO).Abstract
The purpose of this study was to determine how the effect of financial performance on the disclosure of corporate social responsibility (CSR). In this study the company's financial performance is measured using return on asset (ROA), net profit margin (NPM), current ratio (CR), debt to equity ratio (DER), and inventory turnover (INTO). The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report ie companies listed in the Jakarta Islamic Index on the Stock Exchange in the year 2008-2012. Samples were taken by using purposive sampling method and sample selection criteria. The samples used were 38 companies. Based on the results of tests performed by t test NPM and INTO variables significantly influence variable CSR disclosure. While going through the t test can be seen that the variable ROA, CR, and DER no significant effect on CSR disclosure. While based on simultaneous test (F test) ROA, NPM, CR, DER, and INTO simultaneously having an influence on CSR disclosure. R2 is the magnitude of 0.206. This suggests that the major effect of the independent variables are ROA, NPM, CR, DER and INTO the dependent variable is CSR disclosure can be explained by the model equations by 20.6% while the remaining 79.4% is influenced by other factors beyond research.Downloads
Published
2018-07-04
Issue
Section
Articles
License
Authors who publish with JURNAL REKSA agree to the following terms:
- Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JURNAL REKSA.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).