Open AccessHUBUNGAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN
Author(s) -
Dwi Kartikasari,
Citra Mawardika Asellawati Siregar
Publication year - 2017
Publication title -
jurnal akuntansi, ekonomi dan manajemen bisnis/jurnal akuntansi, ekonomi dan manajemen bisnis
Language(s) - English
Resource type - Journals
eISSN - 2548-9836
pISSN - 2337-7887
DOI - 10.30871/jaemb.v5i1.305
Subject(s) - corporate social responsibility , return on assets , accounting , business , descriptive statistics , annual report , descriptive research , variety (cybernetics) , business administration , finance , statistics , public relations , mathematics , political science , profitability index
This aims of the study is determine the relationship between corporate social responsibility on corporate financial performance (empirical studies on PT. Citra Tubindo Tbk and PT. Sat Nusapersada Tbk in 2010-2014). The financial performance is measured by using a Return on Assets (ROA). This study uses a qualitative approach to data analysis using descriptive analysis and Scatterplott (scatter diagram). The data used are secondary data to analyze the data in the form of annual reports. The results of this study indicate Corporate Social Responsibility (CSR) has variety relationship to the Return on Assets (ROA).