Open AccessPengaruh Corporate Social Responsibility Terhadap Nilai Dan Kinerja Perusahaan Manufaktur
Author(s) -
Agustin Ekadjaja,
Vony Vony
Publication year - 2011
Publication title -
ultima accounting/ultimaccounting
Language(s) - English
Resource type - Journals
eISSN - 2541-5476
pISSN - 2085-4595
DOI - 10.31937/akuntansi.v3i1.39
Subject(s) - stock exchange , corporate social responsibility , index (typography) , econometrics , regression analysis , statistics , linear regression , enterprise value , statistical hypothesis testing , variables , business , stock (firearms) , tobin's q , confidence interval , mathematics , value (mathematics) , business administration , economics , accounting , monetary economics , engineering , computer science , political science , finance , mechanical engineering , world wide web , public relations
This study aims to determine the effect of CSR Index to the value and performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI), and to find out how much the ability of the variable CSR Index in explaining the variable Tobin’s Q, ROA, and ROE manufacturing companies listed on Indonesia Stock Exchange (BEI). This study uses data sampled during the 75 years from 2007 to 2009. A statistical method used to test the research hypothesis is a simple linear regression model. Therefore, before performing hypothesis testing carried out tests of classical assumptions. The results of this study prove that, CSR Index has a significant effect on Tobin’s Q and ROE with 95% confidence level. However, CSR Index has no significant influence on ROA with 95% confidence level.
Key words : CSR Index, Variabel Tobin’s Q, ROA, ROE