Jeanet Christanty Evans
Politeknik Negeri Batam

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The Influence of Corporate Social Responsibility to Corporate Financial Performance Jeanet Christanty Evans
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.654 KB) | DOI: 10.5281/zenodo.1306548

Abstract

This paper examines the relationship between corporate social responsibility and financial performance in Indonesian non-financial companies through stakeholder’s pressures. The researcher has chosen the Indonesia context as one of the world’s developing countries and it has undergone many changes over a short period of time in terms of economic, environmental and social changes. Purposive sampling was used to collect data relating to CSR and financial performance, tested by used regression model and generate mixed result. This paper contributes to the accounting literature by providing evidence from Indonesia that perceived the level of CSR in annual reports can have an influence on level of financial performance by stakeholder’s pressure.
PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP KINERJA KEUANGAN PERUSAHAAN Jeanet Christanty Evans; Ely Kartikaningdyah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.985 KB) | DOI: 10.30871/jama.v1i1.1237

Abstract

Tulisan ilmiah ini membahas pengaruh Corporate Social Responsibility (CSR) dan kinerja keuangan perusahaan non-finansial di Indonesia atas dasar teori stakeholder. Peneliti telah memilih konteks Indonesia sebagai salah satu negara berkembang di dunia dan telah mengalami banyak perubahan selama periode waktu yang singkat dalam hal perubahan ekonomi, lingkungan dan sosial. Purposive sampling digunakan untuk mengumpulkan data berhubungan dengan CSR dan kinerja keuangan kemudian dianalisis menggunakan regresi dan menghasilkan mix result. Penelitian ini memberikan kontribusi pada literatur akuntansi dengan memberikan bukti di Indonesia dapat dilihat bahwa tingkat CSR dalam laporan tahunan berpengaruh terhadap kinerja keuangan atas dasar teori stakeholder.