PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN ECONOMIC VALUE-ADDED (Studi Empiris Pada Perusahaan Pertambangan Yang Listing Di BEI)

Yeni Kuswanto

Abstract


This research aims to determine the influence of Corporate Social Responsibility (CSR) performance of the company. In this research more focused on the mining company which is listing in the BEI. In this research, the data processing by using a simple regression analysis to determine the influence of CSR disclosure and performance of mining companies. So that it will be known and described how the influence of the CSR disclosure to the performance of mining companies. CSR was measured by using the index, while the performance was measured using Economic Value Added (EVA) concept.
The performance of the mining company which is measured with EVA concept shown that mining companies are able to create long-term value, so that their performance is quite good. While for the mining company CSR in general is still less than satisfactory, it is visible from at least the disclosures made. CSR disclosures company that is based on the item does not reach 50% of the item. The small of social responsibility, especially in Indonesia, it is possible because it is still a lack of awareness of the spciety. Based on the analysis that was made known that there is no significant influence of the CSR disclosure to the performance of mining companies. CSR
describe a very small ability to influence the performance of mining company, and other factors that are not on this research explain dominantly in the performance of mining company. Other factors suspected to affect the performance of the
company, such as policy management, the level of debt, and capital of the company. With no influence from the CSR performance of the company, should be encouraging companies to be able to do more of CSR activitys. Many
companies disclose CSR will be more accepted by society, and it can be used a strategy for the company to win the competition.

 

Keyword : CSR, EVA, tidak ada pengaruh signifikan


Keywords


CSR; EVA; tidak ada pengaruh signifikan