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 10 No.1, Pebruari 2013
No Judul Pengarang Opsi
1 BISNIS SEWA VILLA MELALUI INTERNET MARKETING
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Ni Ketut Ariwartini, S.E., M.M. | Abstrak | | Download |
2 PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN DAN KOMITMEN TERHADAP KINERJA KARYAWAN JASA KONSULTANSI
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Arie Putu Ardika, S.T., M.M. | Abstrak | | Download |
3 PENGARUH KUALITAS JASA DAN KEPUASAN PELANGGAN PADA WORD OF MOUTH JASA PERBANKAN BANK BNI SYARIAH CABANG DENPASAR
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Raden Agrosamdhyo, S.E., M.M. | Abstrak | | Download |
4 PELAYANAN PRIMA, KOMUNIKASI ANTARPRIBADI, GAYA KOMUNIKASI ACCOUNT REPRESENTATIVE, MOTIVASI, DAN KEPUASAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI PADA KPP PRATAMA DENPASAR BARAT)
867 views
Drs. I Gede Dwi Adnyana, M.M. | Abstrak | | Download |
5 ANALISIS PENGARUH NILAI TUKAR RUPIAH, TINGKAT SUKU BUNGA SBI DAN LAJU INFLASI TERHADAP INDEKS HARGA SAHAM PROPERTY (Studi pada Bursa Efek Indonesia periode 2008-2011)
974 views
I Gusti Ngurah Ketut Suka Wijaya, S.E., M.M. | Abstrak | | Download |
6 PERENCANAAN PEGAWAI, KUALITAS PEGAWAI, EFEKTIVITAS KERJA, LINGKUNGAN FISIK DAN KINERJA PEGAWAI (SEBUAH TINJAUAN ATAS KONDISI DI KPP PRATAMA GIANYAR)
922 views
Sri Retno Haswati, Ak., M.M. | Abstrak | | Download |
7 KUALITAS PELAYANAN PT. GARUDA INDONESIA DAN TINGKAT KEPUASAN PELANGGAN PENGGUNA GARUDA FREQUENT FLYER (GFF) (Studi di Bandara Ngurah Rai Bali)
954 views
Ade Yuliana, S.Si.T., M.M. | Abstrak | | Download |
8 STRATEGI PEMASARAN CAFE NYOMAN SEAFOOD CAFE JIMBARAN-BALI
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I Made Subagiada, S.E., M.M. | Abstrak | | Download |
9 PEMBERDAYAAN, KOMPENSASI, DAN KARAKTERISTIK PEKERJAAN TERHADAP KEPUASAN KERJA DALAM MENINGKATKAN KINERJA KARYAWAN
829 views
Yanik Ariyuda Wirawan, S.T., M.M. | Abstrak | | Download |
10 PELAPORAN KEUANGAN YANG AKUNTABILITAS DAN TRANSPARANSI BERBASIS PENGGUNAAN TEKNOLOGI INFORMASI
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I Gusti Agung Ayu Dewi Tirtawati, S.H., M.M. | Abstrak | | Download |
11 PENGARUH TUNJANGAN KINERJA, SARANA PRASARANA, PENDIDIKAN LATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA ANGGOTA SATUAN BRIMOB POLDA BALI (Pada Mako Satuan Brimob Polda Bali di Tohpati, Denpasar)
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Riza Faisal, S.I.K., M.M. | Abstrak | | Download |
12 PERSEPSI PASIEN RAWAT INAP TERHADAP KINERJA RSUD WANGAYA (STUDI KUALITAS PELAYANAN DAN KEPUASAN PASIEN)
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I Made Suardi Kesuma, S.E., M.M. | Abstrak | | Download |
13 STRATEGI PROMOSI MELALUI SOCIAL MEDIA NETWORKING
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I Made Bayu Pranata, S.E., M.M. | Abstrak | | Download |
14 ANALISIS PENDIDIKAN ANAK USIA DINI BERBASIS KECERDASAN MAJEMUK
856 views
Luh Made Ayu Agustiari, S.E., M.M. | Abstrak | | Download |
15 STRATEGI PEMASARAN LEMBAGA PENDIDIKAN SMP SWASTA DI DENPASAR
857 views
Pica Kusuma Turker, M.M. | Abstrak | | Download |
16 ANALISIS STRATEGI PEMASARAN DALAM UPAYA MENINGKATKAN PENJUALAN PRODUK JASA ASURANSI DI DENPASAR (STUDI KASUS PADA PT. SUN LIFE FINANCIAL INDONESIA)
1006 views
I Kadek Suarsana Bawa, S.E, M.A.P | Abstrak | | Download |
17 STRATEGI PEMASARAN DAN DAYA SAING PT. TELEKOMUNIKASI SELULER (TELKOMSEL) DENPASAR BALI
928 views
Ary Wira Andika, S.T., M.M. | Abstrak | | Download |
 
 
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