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.2, September 2013
No Judul Pengarang Opsi
1 PEMBERDAYAAN DAN PARTISIPASI MASYARAKAT DESA DALAM MENDUKUNG DAYA TARIK WISATA AIR PANAS
792 views
Luh Ayu, S.E., M.A.P | Abstrak | | Download |
2 ANALISIS PERDA JALUR HIJAU DALAM PENGUATAN KELEMBAGAAN SUBAK TERHADAP ALIH FUNGSI LAHAN PERTANIAN DI KABUPATEN BADUNG
781 views
I Nyoman Astawa, S.Sos., M.A.P | Abstrak | | Download |
3 REMUNERASI DAN SEMANGAT KERJA DALAM PERSPEKTIF PELAYANAN PUBLIK DI BLUD RSUD KABUPATEN BULELENG
802 views
Putu Sandra Paramitha Dewi, S.T., M.A.P | Abstrak | | Download |
4 ROTASI, MUTASI, PROMOSI PEGAWAI ORGANIK DI KOMISI PEMILIHAN UMUM PROVINSI BALI
808 views
Ni Ketut Artiningsih Wardhana, S.Sos., M.A.P | Abstrak | | Download |
5 EVALUASI KEBIJAKAN PENANGGULANGAN KEMISKINAN DI KABUPATEN BADUNG
776 views
I Nengah Nurjana, S.H., M.A.P | Abstrak | | Download |
6 DAMPAK PEMBANGUNAN KEPARIWISATAAN TERHADAP KEBERLANJUTAN SUBAK DI KECAMATAN KUTA UTARA KABUPATEN BADUNG
791 views
Anak Agung Ngurah Rai Yuda Darma, Drs., M.A.P | Abstrak | | Download |
7 IMPLEMENTASI KEBIJAKAN SISTEM PERTANIAN TERINTEGRASI (SIMANTRI) DI KABUPATEN BULELENG
857 views
Ketut Reniati, S.E., M.A.P | Abstrak | | Download |
8 EVALUASI KESEPAKATAN PEMERINTAH KABUPATEN BANGLI DAN BANK INDONESIA DENPASAR TERHADAP PEMBERDAYAAN INDUSTRI KOPI
832 views
I Dewa Gede Anom Putra Sanjaya, S.T., M.A.P | Abstrak | | Download |
9 IMPLEMENTASI SISTEM VERIFIKASI LEGALITAS KAYU (STUDI KASUS PADA ASOSIASI PENGRAJIN INDUSTRI KECIL BULELENG)
807 views
Ida Bgs. Kd. Wiranegara, S.P., M.A.P | Abstrak | | Download |
10 IMPLEMENTASI KEBIJAKAN JAMINAN KESEHATAN BALI MANDARA (JKBM) DI KABUPATEN BULELENG
821 views
dr. Sucipto, M.A.P | Abstrak | | Download |
11 CSR SEBAGAI MODAL SOSIAL PERBANKAN DALAM PEMBERDAYAAN MASYARAKAT DI BALI (Studi Kasus CSR Bank BNI Wilayah Denpasar)
817 views
I Ketut Suteja Darma Putra, S.E., M.A.P | Abstrak | | Download |
12 DAMPAK KEBIJAKAN E-PROCUREMENT TERHADAP PARTISIPASI DAN DAYA SAING PENGUSAHA LOKAL DALAM PENGADAAN BARANG/JASA PEMERINTAH DI KABUPATEN GIANYAR
788 views
I Gusti Putu Artha Mustika, S.T., M.A.P | Abstrak | | Download |
13 FENOMENA IMIGRAN ILEGAL PENCARI SUAKA (ANALISIS DARI PERSPEKTIF DAMPAK KEBIJAKAN DAN PERILAKU SOSIAL)
771 views
Made Nur Hepi Juniartha, S.H., M.A.P | Abstrak | | Download |
14 EVALUASI KEBIJAKAN BANTUAN KEUANGAN PROVINSI BALI KEPADA DESA PAKRAMAN DI KECAMATAN BULELENG
884 views
Ketut Simbayasa, S.Sos., M.A.P | Abstrak | | Download |
15 OPTIMALISASI PENGELOLAAN ASET PADA BADAN PEMBERDAYAAN MASYARAKAT DAN PEMERINTAHAN DESA KABUPATEN BULELENG
785 views
Ketut Sudarmi, S.E., M.A.P | Abstrak | | Download |
16 PERILAKU BIROKRASI DAN KINERJA PEGAWAI DALAM PELAYANAN IZIN TINGGAL TERBATAS BAGI ORANG ASING DI KANTOR IMIGRASI KELAS I DENPASAR
806 views
Sahedi, S.E., M.A.P | Abstrak | | Download |
17 Efektivitas Organisasi, Motivasi dan Kinerja Pegawai Pusdiklat Pajak Badan Diklat Keuangan Kementerian Keuangan
815 views
Rovinus Deny Boy, A.Md., S.E., M.A.P | Abstrak | | Download |
18 PERILAKU SOSIAL DAN PARTISIPASI MASYARAKAT DALAM IMPLEMENTASI KEBIJAKAN PADA DAERAH KAWASAN WISATA DI DESA ADAT KUTA KELURAHAN KUTA
793 views
Ni Luh Yulyana Dewi, S.Ikom., M.A.P | Abstrak | | Download |
 
 
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