PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUAHAAN
Abstract: This study aims to
determine the effect of Corporate Social Responsibility on the company's
performance and its implications for the value of the company. Intervening
variable using the company's performance in the ROA and ROE proxy. The
population in this study are listed companies in Indonesia Stock Exchange 2010-2013.
Sampling was done by purposive sampling technique. Data analysis techniques
performed by regression analysis and path analysis. Based on the analysis
conducted found that the results of the Corporate Social Responsibility
positive effect on ROE but had no effect on ROA. Corporate social
responsibility has positive effect on firm value. Financial Performance are
proxied by ROE can mediate relations
between Corporate social
responsibility with the
company's financial performance but are proxied by ROA can not mediate
relations between Corporate social responsibility with corporate values
Penulis: Dinar Prasetya
Nugraha, Wahyu Meiranto
Kode Jurnal: jpakuntansidd140919
