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Analisis hubungan kinerja sosial terhadap kinerja keuangan dalam kerangka tanggung jawab sosial perusahaan : (Studi perusahaan di BEI tahun 2006 dan 2007)

Dwi Martani (Pembimbing/Promotor) - ; Tambunan, Tiominar - ;

The study intends to analyze relationship of social performance to financial performance in Corporate Social Responsibility Scope. Firm financial performance in this study refers to asset utilization and market based performance. Samples used in this study are 95 companies and represent all sectors that are published in Indonesia Stock Exchange 2006 and 2007. Analyzing this relationship based on slack theory using lag 1 year. The results show that market based performance has significant impact with coporate social performance at the same year and to the next year. Social performance also has significant impact with market based performance represent by stock price at the same year and to the next year. Asset utilization represent by Return On Asset, at the same year does not have significant impact to social performance. But in the next year it has significant impact. Reversely, at the same year social performance does not have significant impact to retun on asset but it does have the impact to the next year.Ada tabel


Ketersediaan

Call NumberLocationAvailable
6376PSB lt.2 - Karya Akhir1
PenerbitDepok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009
Edisi-
SubjekFinancial performance
Corporate finance
Share markets
Corporate social responbility
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiv, 103 p. : il. ; 30 cm & lamp.
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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