Analisis Pengaruh Corporate Social Responsibility dan Micro Economic Variables terhadap Kinerja Keuangan Perusahaan

Putra, Fendi Sang (2019) Analisis Pengaruh Corporate Social Responsibility dan Micro Economic Variables terhadap Kinerja Keuangan Perusahaan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh dari corporate social responsibility dan micro economic variables terhadap kinerja keuangan perusahaan di Indonesia. Kinerja perusahaan merupakan variabel dependen yang diukur dengan ROA dan Tobins’q. Corporate social responsibility dan micro economic variables sebagai variabel independen yang digunakan pada penelitian ini. Corporate social responsibility terdiri dari pemegang saham, pemerintah, pemasok, karyawan, dan pelanggan. Micro economic variables terdiri dari leverage, pertumbuhan perusahaan, ukuran perusahaan, dan umur perusahaan. Penelitian ini juga didukung dengan beberapa variabel kontrol dari rasio keuangan, seperti, current ratio, net profit margin, dan debt ratio. Sampel penelitian ini adalah seluruh perusahaan yang memiliki laporan tahunan lengkap dan terpublikasi di BEI (Bursa Efek Indonesia) pada tahun 2013-2017. Penelitian yang dilakukan menggunakan metode pengujian regresi panel data yang meneliti pengaruh antar variabel dengan data sekunder. Kinerja keuangan perusahaan diukur dengan ROA menunjukkan bahwa variabel pemegang saham, pelanggan, dan net profit margin berpengaruh signifikan positif. Pertumbuhan perusahaan, umur perusahaan, dan debt ratio berpengaruh signifikan negatif terhadap kinerja perusahaan. Variabel pemerintah, pemasok, karyawan, leverage, ukuran perusahaan, dan current ratio tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. Penelitian berikutnya menggunakan Tobins’q sebagai pengukuran menghasilkan variabel pemegang saham, pelanggan, dan debt ratio berpengaruh signifikan positif. Umur perusahaan memiliki pengaruh signifikan negatif terhadap kinerja keuangan perusahaan. Variabel pemerintah, pemasok, karyawan, leverage, pertumbuhan perusahaan, ukuran perusahaan, current ratio, dan net profit margin tidak berpengaruh yang signifikan terhadap kinerja keuangan perusahaan. ********************************************************************** The purpose of this study is to analyze the impact of corporate social responsibility and micro economic variables on financial performance in Indonesia. Financial performance is the dependent variable determined by ROA and Tobins'q. Corporate social responsibility and micro economic variables are the independent variables used in this study. Corporate social responsibility consists of shareholders, government, suppliers, employees, and customers. Micro economic variables consist of leverage, growth, size, and age. This research is also supported by several control variables from financial ratios, such as net profit margin, current ratio, and debt ratio. Sample of the study was all companies that contained complete report in the Indonesia Stock Exchange (IDX) in the period 2013 to 2017. The research was conducted using a panel data regression testing method that examined the relationship between variables with secondary data. Financial performance using ROA measurement shows the results that variable shareholders, customers, and net profit margins have positive significant effect. Growth, age, and debt ratio have negative significant effect on financial performance. Government, suppliers, employees, leverage, size, and current ratio have no significant effect on financial performance. The other study using Tobins'q as the measurement result in variable shareholders, customers, and debt ratios associated significantly positive. The age of the company has a negative significant effect on financial performance. Government, suppliers, employees, leverage, growth, size, current ratio, and net profit margin do not have significant effect on the financial performance.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Corporate social responsibility, micro economic variables, financial ratios.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 08:56
Last Modified: 05 Oct 2020 07:14
URI: http://repository.uib.ac.id/id/eprint/1851

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