PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN GO PUBLIC (Studi pada Perusahaan High Profile yang Listing di BEJ)

Puspita Ratna Sari

Abstract


The result of research about impact social responsibility disclosure company?s financial performance many still difference. Such as in Indonesia the previous research have the different result about it. The research finding Yuningsih (2003) dan Latifah (2004) social responsibility disclosure haven?t significant impact to financial performance. However, the research Susenohaji (2004) find that having an effect of environmental social responsibility disclosure with financial performance. The different previous research was caused at difference of used data and the the limited accurate company.
Try to prove result of some research above, this research have financial statement the year 2001-2003 of public companies in Jakarta Stock Exchange (JSX) and we involve the characteristic of companies it is high profile companies as the determinant variable. Indicator of financial performance this research use return on investment (ROI). Then the data was processed by SPSS 13.0 version.
This research shows social responsibility disclosure haven?t significant impact to financial performance. This matter is proven from analysis is t test equal to 0.339>0.05. So that can be concluded that impact of social responsibility disclosure characteristic of companies it is high profile companies haven?t significant impact to financial performance (ROI).

 

Keyword : Pengungkapan Tanggung Jawab Sosial, Kinerja Keuangan,Social Responsibily Disclosure, Financial Performance

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/232/jiptummpp-gdl-s1-2007-puspitarat-11570-PENDAHUL-N.pdf


Keywords


Pengungkapan Tanggung Jawab Sosial; Kinerja Keuangan; Social Responsibily Disclosure; Financial Performance