Analisis Tanggung Jawab Sosial Perusahaan dan Persisten Laba yang Terdaftar di Bursa Efek Indonesia

Imelda, Rahayu (2019) Analisis Tanggung Jawab Sosial Perusahaan dan Persisten Laba yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini berfungsi untuk menganalisis pengaruh Tanggung jawab sosial perusahaan atau CSR dan Persisten laba terhadap kinerja keuangan atau financial performance. Penelitian menggunakan sampel sebanyak 525 perusahaan di BEI selama periode tahun 2013-2017. Sampel dipilih memakai purposive sampling method. Purposive sampling menggambarkan beragam jenis populasi berdasarkan kriteria yang telah ditetapkan oleh penelitian. Penelitian ini menggunakan metode regresi panel. Software digunakan pada analisis data adalah program SPSS dan Eviews versi 10. Analisis-analisis data terdiri dari Deskripstif Statistika dan Uji Outlier. Model yang dipilih merupakan model paling baik dengan memakai Uji Chow dan Uji Hausman, Uji F, Uji t, dan pengukuran R-square. Program SPSS digunakan untuk menganalisa statistik sedangkan uji Chow, uji Hausman, uji F, uji t, dan pengukuran R-square menggunakan program Eviews 10. Berdasarkan hasil pembahasan serta analisis pada penelitian ini, disimpulkan bahwa CSR tidak memiliki pengaruh signifikan, sedangkan Persisten laba, Ukuran Perusahaan, Leverage, Umur Perusahaan dan Komisaris Independen memiliki pengaruh signifikan positif terhadap kinerja keuangan perusahaan. Hasil pengukuran R-square menghasilkan variabel independen yang diteliti dapat menjelaskan sebanyak 23,32% terhadap penelitian kinerja keuangan. Kata kunci: Kinerja keuangan, CSR, Persisten laba, variabel kontrol ********************************************************************** This study aims to analyze the effect of Corporate Social Responsibility or CSR and earning persistence on financial performance. The reasearch sample used was 525 companies that listed in Indonesian Stock Excahange on period 2013-2017. The sample using purposive sampling as the method. This method reflect the variaty of population and the sample chosen according to the criteria set by study. This study using panel regression methid. The Software from this anlysis using SPSS program and Eviews 10. The analysis data including Statistic Descriptive, Outlier Test, the best selection method of Chow test and Hausman test, followed by F Test, t Test, and R-square measurement. The descriptive analysis using SPSS software, and Chow test and Hausman test, followed by F Test, t Test, and R-square measurement using Eviews 10. Based on the result of the testing, conclude that CSR did not significantly influence to financial performance, thus earning persistence, and the control variabel such as Size, Leverage, Age and Comittee Independent have significantly positive influence to financial performance. The result of R-square measurement state the independent variable can explain 23,32% of the financial performance.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Financial Performance, CSR, Earning Persistance, Control Variable.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG 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 11:53
Last Modified: 05 Oct 2020 09:05
URI: http://repository.uib.ac.id/id/eprint/2004

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