Artikel Ilmiah : C1B009122 a.n. INTAN KARTIKA SARI

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NIMC1B009122
NamamhsINTAN KARTIKA SARI
Judul ArtikelANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DAN PERUBAHAN HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
Abstrak (Bhs. Indonesia)Penelitian ini bertujuan untuk menganalisis pengaruh tanggung jawab sosial perusahaan terhadap kinerja keuangan (Return on Assets, Debt to Equity Ratio, Total Asset Turnover, and Economic Value Added) dan untuk menguji pengaruh kinerja keuangan terhadap perubahan harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2009-2011.
Sampel dalam penelitian ini terdapat 34 perusahaan yang terdaftar di pasar saham tahun 2009-2011. Metode purposive sampling digunakan dalam penentuan sampel pada penelitian ini. Data dianalisis menggunakan SEM (Structural Equation Modelling).
Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility berpengaruh positif terhadap Return On Asset dan Corporate Social Responsibility berpengaruh negatif terhadap Total Asset Turnover. Hasil lainnya menunjukkan bahwa Corporate Social Responsibility tidak berpengaruh terhadap Debt to Equity Ratio, Economic Value Added, dan return saham. Hasil lainnya menunjukkan bahwa Corporate Social Responsibility, Return On Asset, Total Asset Turnover, dan Economic Value Added tidak berpengaruh terhadap return saham. Untuk Debt to Equity Ratio, tidak terdapat pengaruh negatif pada return saham tetapi terdapat pengaruh positif terhadap return saham.
Abtrak (Bhs. Inggris)This research aimed to analyze the influence of corporate social responsibility toward financial performance (Return on Assets, Debt to Equity Ratio, Total Asset Turnover, and Economic Value Added) and to examine the influence of financial performance toward the manufacturing company’s changes in stock prices listed in Indonesia Stock Exchange 2009-2011. The sample for this research were 34 companies that listed in the stock market from 2009-2011. Purposive sampling method were used to pick the samples of this research. Data were analyzed using SEM (Structural equation modelling). The result of this research indicate that Corporate Social Responsibility had positive impact on Return On Asset and Corporate Social Responsibility had negative impact on Total Asset Turnover. The other results indicate that Corporate Social Responsibility had no impact on Debt to Equity Ratio, Economic Value Added, and Stock Return. The other results indicate that Corporate Social Responsibility, Return On Asset, Total Asset Turnover, and Economic Value Added had no impact on Stock Return. For Debt to Equity Ratio, there were no negative impact on Stock Return but had positive on Stock Return.
Kata kunciCorporate Social Responsibility, Return on Asset, Debt to Equity Ratio, Total Asset Turnover, Economic Value Added, Stock Return
Pembimbing 1Drs. H. Bambang Sunarko, MM
Pembimbing 2Najmudin, SE., M.Si.
Pembimbing 3
Tahun2013
Jumlah Halaman14
Tgl. Entri(belum diset)
Cetak Bukti Unggah
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