KARAKTERISTIK PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN KINERJA KEUANGAN PERUSAHAAN: STUDI ATAS PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
Oleh : Anak Agung Istri Kartika, S.E, M.M.

Abstrak

This study aimsto obtain empirical evidence on firm characteristics, corporate social responsibility disclosure and financial performance of the banking company in Indonesia Stock Exchange.  Firm characteristicsused include firm size, leverage and the amount of the board of commissioners, as the moderating variables that corporate social responsibility disclosure. Corporate social responsibility disclosure in a category based on corporate social reporting according to Global Reporting Initiative (GRI) to calculate the Corporate Social Responsibility Index (CSRI) as seen from the company's annual report. While the characteristics of the company and financial performance is measuredintotal assets, debt ratio, the number of board members to the company and the company's ROE has been published in the annual financial statements of the banking company in Indonesia StockExchange.

Populationof this research is all the banking companies listed in Indonesia Stock Exchange (IDX) from2009until2011. The total samplesin this study were17 companies, with three years of observation. So the total sample studied was 51. Data analysis with path analysis, test data normality and goodness of fit with the help of statistical tools Amos version 20.0.

These results indicatethat firm’ssize factorhave significant positive effect onCSR in Indonesia, and the disclosure of CSR have significant positive effect onthe financial performance of the company. Meanwhile, the debt ratio and the number of commissioners haveno direct effecton the disclosure of CSR and corporate financial performance. But indirectly the size of the company have significantpositive effect on the financial performance of the companywithsupported by CSR disclosure in annual reports of companies.

Keywords:Characteristics of Companies, Corporate Social Responsibility (CSR) Disclosure, and Corporate Financial Performance.

Kumpulan Jurnal Ilmiah Pascasarjana Undiknas

Volume.01, No.1, Pebruari 2013
No Judul Pengarang Opsi
1 KINERJA ORGANISASI DALAM RESTRUKTURISASI ORGANISASI PERANGKAT DAERAH KABUPATEN BULELENG DALAM PERSPEKTIF GOOD GOVERNANCE
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2 PERSEPSI MASYARAKAT TERHADAP KUALITAS PELAYANAN KESEHATAN DI PUSKESMAS SERIRIT I KABUPATEN BULELENG
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3 ANALISIS KEBIJAKAN OPERASI DAN PEMELIHARAAN JARINGAN IRIGASI DI KABUPATEN BULELENG
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4 OPTIMALISASI PERAN HUMAS SETDA KABUPATEN BULELENG
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5 ANALISIS INDEKS KEPUASAN MASYARAKAT TERHADAP PELAYANAN PUBLIK DI PUSKESMAS SUKASADA I KABUPATEN BULELENG
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6 EVALUASI KEBIJAKAN PENANGGULANGAN BENCANA DI BADAN PENANGGULANGAN BENCANA DAERAH ( BPBD ) KABUPATEN BULELENG
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7 EVALUASI KEBIJAKAN PENANGGULANGAN HIV/AIDS DI DINAS KESEHATAN KABUPATEN BULELENG
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drg. Handy Sucita, M.A.P | Abstrak | | Download |
8 REINVENTING GOVERNMENT DALAM PERSEPSI PEJABAT BIROKRASI PADA PEMERINTAH KABUPATEN BULELENG
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9 KINERJA APARATUR DALAM PERSPEKTIF KEPEMIMPINAN DAN BUDAYA
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I Nyoman Arya Lanang S.P, SSTP, M.A.P | Abstrak | | Download |
10 IMPLEMENTASI KEBIJAKAN PROGRAM PERENCANAAN PERSALINAN DAN PENCEGAHAN KOMPLIKASI (P4K) DALAM MENURUNKAN ANGKA KEMATIAN IBU DI KABUPATEN BULELENG
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Ni Nyoman Swandeni, SST, M.A.P | Abstrak | | Download |
11 KINERJA PEGAWAI DALAM PENERBITAN AKTA CATATAN SIPIL PADA DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN BULELENG
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I Gusti Ayu Sri Prayatni, S.Sos, M.A.P | Abstrak | | Download |
12 IMPLEMENTASI KEBIJAKAN DAN PARTISIPASI PELAYANAN POSYANDU Dl WILAYAH KERJA PUSKESMAS SUKASADA I KABUPATEN BULELENG
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13 REVITALISASI KEBIJAKAN DAN PARTISIPASI PUBLIK DALAM OPTIMALISASI POSYANDU DI KABUPATEN BULELENG ( Study Komparatif Antara Posyandu di Desa dan di Kota )
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14 ANALISIS PELAYANAN KESEHATAN DAN KEPUASAN PASIEN ASKES DI RSUD KABUPATEN BULELENG
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15 DAMPAK KEBIJAKAN PEMBEBASAN BIAYA PERAWATAN KASUS KIPI TERHADAP PROGRAM IMUNISASI DI KABUPATEN BULELENG
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Ni Nyoman Mertiasa, S.K.M., M.A.P | Abstrak | | Download |
16 PERILAKU HIDUP BERSIH DAN SEHAT (PHBS) PADA TATANAN RUMAH TANGGA PERSPEKTIF KEBIJAKAN PUBLIK DI KABUPATEN BULELENG
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dr. Ni Made Sukarmini, M.A.P | Abstrak | | Download |
17 EVALUASI PELAYANAN RAWAT INAP DALAM KERANGKA KEPUASAN PUBLIK BAGI PEMEGANG KARTU JAMKESMAS DI RSUD KABUPATEN BULELENG
873 views
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18 MOTIVASI KERJA PEGAWAI DALAM MELAKSANAKAN PELAYANAN PUBLIK DI KANTOR PELAYANAN TERPADU KABUPATEN BULELENG
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19 ANALISIS IKLIM ORGANISASI PASCA PENGGABUNGAN PERANGKAT DAERAH (STUDI KASUS PADA DINAS PERHUBUNGAN, INFORMASI DAN KOMUNIKASI KABUPATEN GIANYAR)
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