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Suhaila Husna Samosir
Fakultas Ekonomi, Universitas Muslim Nusantara Alwashliyah Medan, Medan, Indonesia
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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

 1 
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Ova Novi Irama; Suhaila Husna Samosir
ARBITRASE: Journal of Economics and Accounting Vol. 1 No. 2 (2020): Nopember 2020
Publisher : Forum Kerjasama Pendidikan Tinggi

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Abstract

Corporate Social Responsibility can be defined as a company's commitment to account for the impact of its operations in the social, economic and environmental dimensions, and to continue to maintain that these impacts can benefit the community and the surrounding environment. The goal is to see the influence of Corporate Social Responsibility on the company's financial performance. on the Indonesia Stock Exchange. Data is processed using simple linear regression, with a population of 45 companies and a sample of 30 samples listed on the Indonesia Stock Exchange. The results of this study indicate that the variable X (CSR) obtained t count = 0.993 with a probability value of 0.329 and based on the calculation of the t table (n-2) with a number of n = 30, the value of t table = 2.048 is obtained. t count < t table with a probability value greater than 0.05, which means that the t value obtained is not significant, with this it can be concluded that the CSR variable (X) has no significant effect on financial performance (Y)
Co-Authors Abd. Rasyid Syamsuri Adrial Falahi Afni Suhaida Ainun, Ainun Andika, Ryki Anggia Sari Lubis, Anggia Sari Anjani, Tria Ari Setiawan Aulya , Afifah Azzahra, Nova Bangun, Fahriz Ramadifta Berutu, Ridos Dita Deviana Fadhilah Emelia Rahmadany Putri Gami Emelia Rahmadany Putri Gami Emelia Rahmadany Putri Gami Febriani, Shalsa Feni Damayanti Fikri, Mhd. Hilman Firmansyah, Ananda Gusty Gami, Emelia Rahmadany Putri Gamy, Emelia Rahmadany Putri Habra, M. Dani Habra, Mhd. Dani Habra, Mhd.Dani harahap, nur'ain Harahap, Nurain Hasibuan, Melisa Zuriani Hidayat, Toni Intan Ramadhani IRWANSYAH Kanaya Trinazwa Khirunnisa Fanjava Lisdayani Lisdayani, Lisdayani Lubis, Tukimin Mahfuzoh, Mahfuzoh Mayang Sari Lubis Muhammad Dani Habra Muhammad Fajar Muhammad Rizaldy Wibowo Muhammad Rizaldyi Wibowo Munawaroh Munawaroh Munawaroh Mutawaqil Bilah Tumanggor Nabila , Sarah Nasution , Sarimah Nasution, Rayhan Fathurrahman Nirwana Br. Bangun Novika, Sutri Nur Fadhilah Nur Hazizah Nur'ain Harahap Nurain Harahap Nurain Harahap Nur’ain Harahap Ova Novi Irama Putri Gami, Emelia Rahmadany Putri Silalahi, Cita Ayni Putri, Diva Yuana Riska Aulia Saragi Rizka Khairunnisya Br Sinaga Rizki Aulia Rukmini Rukmini Rukmini Rukmini Rukmini Safina, Wan Dian Sari Wulandari Satria, Dimas Sembiring, Zamalludin Sembiring, Zamaluddin Shafrina Nurhasanah Shita Tiara Siagian, Erwin Silvia Monica Siregar, Friska Haliza Siregar, Horia Siti Helmyati Syah, Muhammad Radian Taufik Gusnaldi Tendang, Yopa Jelita Tumanggor, Mutawaqil B Tumanggor, Mutawaqil Bilah Tumanggor, Mutawaqil Billah Uci Adinda Utama, Indra Wahyu Dwi Sulindra Wan Dian Safina Wibowo, M. Rizaldy Wirananda, Henny Andriyani