BibTex RIS Kaynak Göster

Effect Corporate Social Responsibility on Financial Performance

Yıl 2015, Cilt: 5 Sayı: 1, 157 - 164, 01.03.2015

Öz

The company must be able to maintain a balance relationships with parties outside the company to do a corporate social responsibility (CSR). CSR
is a concept or action taken by the company as a sense of social responsibility to the company and the environment in which they operate, as do an
activity that can improve the welfare of local communities and protecting the environment, providing scholarships to children in the area are not able
to fund for the maintenance of public facilities, donations to build a village/community facilities that are social and useful for many people, especially
people who are in the vicinity of the company is located. CSR is a phenomenon and strategies that companies use to accommodate the needs and
interests of its stakeholders. Implementation of CSR by companies can be realized with CSR disclosure disseminated to the public in the annual
report (annual report) and the company can be measured through financial performance. This study was conducted to examine the effect of CSR on
financial performance as measured by profitability ratios consisting of return on assets (ROA), return on equity (ROE), net profit margin (NPM) and
earning per share (EPS). The population used in this study was the company mining and basic industry chemicals listed in Indonesia stock exchange
during the period 2009-2012, while the sample used in this study using purposive sampling technique. Samples taken as many as 24 companies. This
study used a quantitative approach and the method of multiple linear regression analysis of the data, with the first through the classical assumption.
The results of this study indicate that simultaneous CSR and control variables consisting of leverage (DER) and size effect on ROA, ROE, NPM and
EPS. CSR only partially significant effect on ROA and NPM and no significant effect on ROE and EPS.

Yıl 2015, Cilt: 5 Sayı: 1, 157 - 164, 01.03.2015

Öz

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA57NN99VN
Bölüm Araştırma Makalesi
Yazarlar

Novrianty Kamatra Bu kişi benim

Ely Kartikaningdyah Bu kişi benim

Yayımlanma Tarihi 1 Mart 2015
Yayımlandığı Sayı Yıl 2015 Cilt: 5 Sayı: 1

Kaynak Göster

APA Kamatra, N., & Kartikaningdyah, E. (2015). Effect Corporate Social Responsibility on Financial Performance. International Journal of Economics and Financial Issues, 5(1), 157-164.
AMA Kamatra N, Kartikaningdyah E. Effect Corporate Social Responsibility on Financial Performance. IJEFI. Mart 2015;5(1):157-164.
Chicago Kamatra, Novrianty, ve Ely Kartikaningdyah. “Effect Corporate Social Responsibility on Financial Performance”. International Journal of Economics and Financial Issues 5, sy. 1 (Mart 2015): 157-64.
EndNote Kamatra N, Kartikaningdyah E (01 Mart 2015) Effect Corporate Social Responsibility on Financial Performance. International Journal of Economics and Financial Issues 5 1 157–164.
IEEE N. Kamatra ve E. Kartikaningdyah, “Effect Corporate Social Responsibility on Financial Performance”, IJEFI, c. 5, sy. 1, ss. 157–164, 2015.
ISNAD Kamatra, Novrianty - Kartikaningdyah, Ely. “Effect Corporate Social Responsibility on Financial Performance”. International Journal of Economics and Financial Issues 5/1 (Mart 2015), 157-164.
JAMA Kamatra N, Kartikaningdyah E. Effect Corporate Social Responsibility on Financial Performance. IJEFI. 2015;5:157–164.
MLA Kamatra, Novrianty ve Ely Kartikaningdyah. “Effect Corporate Social Responsibility on Financial Performance”. International Journal of Economics and Financial Issues, c. 5, sy. 1, 2015, ss. 157-64.
Vancouver Kamatra N, Kartikaningdyah E. Effect Corporate Social Responsibility on Financial Performance. IJEFI. 2015;5(1):157-64.