Ani Ningsih


This research is an empirical research on companies in Jakarta Stock Exchange with the title is ”The Impact Of Social Costs On Financial Performance Companies In Jakarta Stock Exchange”.
The purpose of this study is to find out the impact of social costs on financial performance companies in Jakarta Stock Exchange.
In this research the writer takes the hypothesis: that is estimated have impact (dependency) social costs on financial performance companies in Jakarta Stock Exchange.
The analyze method use in this study is multiple regression linear analysis, R2 test, F test, and T test.
The result of multiple regression analysis account is: Y = Ln – 0,113 – 0,001 Ln X1 – 0,0159 Ln X2 + 0,099Ln X3 – 0,0214 Ln X4.
From R2 test result shows numeral amount 0,087 it means that social costs can explain ROI 0,087% and the other is explained by other variable in the outside of this research.
From the result of Ftest is 0. 559, while Ftable amount is 1.90, it means Ftest < Ftable. There is no impact among independent variable in whole to dependent variable.
From ttest result environment monitoring cost variable amount is -0,040; production monitoring cost amount is –0,357; the employment safety monitoring cost amount is 0,948; and community around of company cost amount is –1,168. It means there is not impact among four social costs on financial performance companies.
Based on analysis result the writer takes summary that social costs in whole or partial haven’t impact on financial performance companies. Such as the hypothesis in this research is not evidence because of discriminant object and year the research, case of social research is influence by research condition, and the other factors out side of focus research, such as: community, employee, investor/owner, and government agreement.
Based on the summary above, the writer can implicate that it is better the research in socioeconomic accounting case do to be continue by add the dependent variable (ROI) with other financial ratio, for example with likuidity ratio, laverage ratio and activity ratio and the companies that is added with companies in Surabaya Stock Exchange. It is necessary to presence special standard regulation about social responsibility disclosure companies.


Keyword : biaya sosial; kinerja keuangan


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biaya sosial; kinerja keuangan