ANALISIS CSR DAN KINERJA KEUANGAN STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR PADA INDEKS SRI KEHATI
ABSTRACT: The objectives of
this study are to analyze the difference and correlation between the corporate
social performance and the corporate
financial performance Companies in Indonesia,
The sample population of this study is company listed in Indonesian
Stock Exchange. sampling was used in this study, are 23 companies in SRI KEHATI
Index The CSR score is measured by
content analysis of corporate annual report . The data is tested by using
partial correlation test to know the correlation between the corporate social
performance and financial performance.
The results of this study show that there no significant relation
between financial performance at (t) year and CSR but found significant at tht (t+1) year.
Managerial implications from this research will hopefully provide a new
discourse for investor in considering
the aspects that need to be taken into investments that are not to monetary
measurements. this research hopes management company can provide the input on
the importance of corporate social responsibility in terms of the overall
strategic management to improve the company's financial and social performance
and raise awareness of companies to conduct CSR activities.
Keyword: CSR, corporate social
performance, corporate financial Pperformance, risk level, R&D intensity,
size
Penulis: Farah Margaretha
Kode Jurnal: jpmanajemendd120713
