Penelitian ini menganalisis hubungan Pengungkapan Corporate Social Responsibility (CSR) dengan Kinerja Keuangan Perusahaan baik kinerja secara akuntansi maupun pasar. Kinerja diukur dengan Return on Asset (ROA), Return on Equity (ROE), Price Earning Ratio (PER), dan Earning per Share (EPS) dengan tiga variabel kontrol yaitu firm size, liquidity, dan leverage. Data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk laporan tahunan perusahaan dalam periode 2014 – 2018, berupa pengungkapan Corporate Social Responsibility (CSR) yang berasal dari 193 perusahaan yang sudah terdaftar di Bursa Efek Indonesia pada tahun 2014 – 2018. Hasil penelitian menunjukkan bahwa terdapat hubungan antara Pengungkapan CSR dengan ROA dan ROE saat baik secara agregat maupun pada sektor pertambangan, properti, dan infrastruktur. Namun, tidak ada hubungan antara Pengungkapan CSR dengan PER dan EPS baik secara agregat maupun pada sektor pertambangan, properti, pertanian dan infrastruktur.
This study analyzes the relationship between Corporate Social Responsibility (CSR) Disclosure and corporate’s financial performance. The disclosure is collected from company’s annual report and financial performance were distinguished as book performance measured by Return on Asset (ROA) and Return on Equity (ROE) and as market performance measured by Price Earning Ratio (PER) and Earning per Share (EPS), with firm size, liquidity, and leverage as control variables. The data used in this study are secondary data from 2014 to 2018 from 193 listed companies on the Indonesia Stock Exchange. The results of this study indicate that there is a significant relationship between CSR Disclosures and ROA and ROE for the industry and for three of the sectors, namely mining, property and infrastructure. However, there is no significant relationship between CSR Disclosures with PER and EPS for the industry and for four of the sectors, namely mining, property, agriculture and infrastructure |
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