PENGARUH CORPORATE SOCIAL PERFORMANCE TERHADAP CORPORATE FINANCIAL PERFORMANCE

AHMAD, ZULFIKAR ALI (2013) PENGARUH CORPORATE SOCIAL PERFORMANCE TERHADAP CORPORATE FINANCIAL PERFORMANCE. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The objective of this study is to get empirical evidence relationship of corporate social performance dan corporate financial performance from manufacture firm using company size and financial leverage as moderating variable. Corporate social performance (CSP) measured using seven item developed initially by Michael Jantzi Research Associate. Inc used by Fauzi (2007). Corporate financial performance (CFP) proxied with ROA and ROE. For company size and financial leverage measured by logaritm of total assets and summarizing of det to equity (DER). The technique of sampling is taken by purposive sampling method, with samples are annual reports of manufacture company listed in Indonesia Stock Exchange in 2009-2010 that including annual report in IDX . There are 50 company as samples after descrease the outlier.. The data process and analysis use the teqnique of multiple linier regression, with the help of IBM SPSS 21.0 for windows program. The result of linear regression showes that CSP had significant relationship with CFP proxied by ROA and ROE. The advance test, moderating variable was found significant positive effect of size and financial leverage to the relationship of CSP to ROA. Financial leverage has significant negative effect then size doesn’t have effect on the relationship CSP to ROE

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi
    Depositing User: Vignasari Kokasih
    Date Deposited: 15 Apr 2014 01:08
    Last Modified: 15 Apr 2014 01:08
    URI: https://eprints.uns.ac.id/id/eprint/11022

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