Skripsi
THE EFFECT OF DISCLOSURES OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE FINANCIAL PERFORMANCE OF MANUFACTURING CORPORATIONS LISTED ON INDONESIA STOCK EXCHANGE IN THE YEAR 2006-2011
The objectives of this research are to examine and analyze the impact of corporate social responsibility disclosures in the annual reports on corporate financial performance of manufacturing corporations listed on Indonesia Stock Exchange. Variables used in this research include corporate social responsibility (CSR) disclosures as the independent variable and corporate financial performance represented by return on equity (ROE) as the dependent variable. This research was analyzed by using linear regression analysis with 5% of significant level. Data collection was conducted by using secondary data collected by observation study and literature study. The sampling technique used in this research is purposive sampling method. This research used 9 selected samples out of the available population. The research finding has shown that the current year of CSR disclosures do not significantly affect on corporate financial performance reflected by ROE of the following year. In addition, it was found that the effect of the CSR disclosures on ROE was in negative way or the research variables are inversely associated. Based on the analysis, the writer suggests using more independent variables and/or adding a moderating variable. Also, it is recommended to the future researchers to use research samples from all the different sectors on Indonesia Stock Exchange so that the upcoming conclusion could show the general condition in Indonesia and the results of analysis are comparable among business sectors.
Inventory Code | Barcode | Call Number | Location | Status |
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1207002082 | T39722 | T397222012 | Central Library (REFERENCES) | Available but not for loan - Not for Loan |
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