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Hayu Wikan Kinasih
Fakultas Ekonomi dan Bisnis
Languange, Linguistic, Communication & Media

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UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2010 Hayu Wikan Kinasih; Anna Sumaryati
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

The emergence of Corporate Social Responsibility (CSR) is inseparable from the philosophical shift in management business entity organization. CSR disclosure is a communication process of the social and environmental impacts from economic activities of the organization’s special interest groups (stakeholders) and society as a whole. The purpose of this research is to understand the influence of company size, profitability and financial leverage towards corporate social responsibility disclosure. Independent variable in this research using the proxy Total Asset for company size, Earning Per Share for profitability, and Debt to Equity Ratio for financial leverage. The dependent variable of this research is corporate social responsibility disclosure using the proxy CSR Index.Sample of this research consist of  17 manufacturing company listed in Indonesian Stock Exchange over three years ie 2008-2010 with a total of 51 samples. This research found that partially company size (Total Asset) significantly influence the CSR disclosure which has sig. 0,014. Profitability (EPS) and Financial Leverage (DER) has sig. 0,248 and 0,196, so that there are no significant influence between Profitability and Financial Leverage towards CSR disclosure. Simoultaneously, independent variable (company size, profitability, and financial leverage) significantly influence dependent variable (CSR disclosure) which has sig. 0,001.
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP MARKET VALUE ADDED DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang termasuk dalam peringkat CGPI 2009-2011) Hayu Wikan Kinasih
MEDIA Vol 21, No 2 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

Corporate Social Responsibility or known as CSR, is a corporate activity to response what the the stakeholders have done to the company. Company’s hope that the stakeholder will give a positive responses  through CSR that showed in company’s financial performance. According to Stern Steward, Market Value Added (MVA) is the best tools to measure company’s financial performance. MVA shows how much values does the company created. The aim of this research is to test if  Good Corporate Governance (GCG) would increase the relationship between CSR and MVA. The research sample was Governance Perception Indeks (CGPI) participants held by IICG (The Indonesian Institute for Corporate Governance)  from 2009  to 2011. Use some criteria, there are 40 companies choosen as a sample. From the research that the writer do through the model that use MRA (Market Regression Analysis), GCG that measure with CGPI score, was not  provided as a moderating variable. The significance level of the interaction variable (CSRI * CGPI) is >0,05 that is 0,569.  Adjusted R2 as determinating variable shows 11% which means that CSRI, CGPI and lnCSR_CGPI variable could explain dependent variable lnMVA with the total 11%, and 89% remaining was explained by another variable outside the model.
Co-Authors Anna Sumaryati