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Pelaksanaan Corporate Social Responsibility (CSR) dan Kinerja Perusahaan Manufaktur di Indonesia
Author(s) -
Hartini Hartini,
Dwi Hartini Rahayu
Publication year - 2019
Publication title -
media riset bisnis and manajemen
Language(s) - English
Resource type - Journals
eISSN - 2442-9716
pISSN - 1411-884X
DOI - 10.25105/mrbm.v18i1.4991
Subject(s) - business administration , corporate social responsibility , business , stock exchange , panel data , indonesian , accounting , mathematics , econometrics , political science , finance , public relations , linguistics , philosophy
Abstra kTujuan – Penelitian ini bertujuan untuk menguji praktek tanggung jawab sosial di Indonesia dan hubungannya dengan kinerja perusahaan.Desain /M etodologi / Pendekatan – Kumpulan data panel dikumpulkan dari Bursa Efek Indonesia selama periode 2010-2014 untuk mengukur GRI sebagai proksi variabel CSR dan kinerja keuangan (ROA, ROE dan EVA). Regresi data panel berganda digunakan untuk menganalisis pengaruh CSR terhadap kinerja perusahaan.Hasil – Penelitian ini menemukan bahwa praktik CSR hanyalah pemenuhan kewajiban dan tidak berpengaruh pada kinerjaKeterbaruan / Nilai -   Penelitian ini tidak hanya mengukur kinerja keuangan berdasarkan akuntansi (ROA dan ROE) tetapi juga kinerja berbasis pasar (EVA)     AbstractProposed – This paper aims to examine the corporate social responsibility practices in Indonesia and it’s relation to firm performance Design /M ethodology / Approach – A panel data set gathered from Indonesian Stock Exchange during the 2010-2014 period to measured GRI as a proxy of CSR and financial performance variables (ROA, ROE and EVA). Multiple panel data regression was used to analyze the effect off CSR to firm performance.Result – This result found that CSR practice was only an obligation fulfillment and had no effect on performanceNovelty/Value -   This study not only measured financial performance by accounting-based (ROA and ROE) but also market-based performance (EVA)  

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