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 11 No.1, Pebruari 2014
No Judul Pengarang Opsi
1 RELATIONSHIP MARKETING, KUALITAS PELAYANAN, KEPUASAN DAN LOYALITAS PASIEN RUMAH SAKIT BALIMED DENPASAR
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dr. Ni Nyoman Mulyani, M.M. | Abstrak | | Download |
2 WISATA WEDDING SEBAGAI DESTINASI ALTERNATIF MELALUI STRATEGI MARKETING
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Deden Acep Saefulloh, S.E., M.M. | Abstrak | | Download |
3 GAYA KEPEMIMPINAN, DISIPLIN KERJA, MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN PRODUKTIVITAS KERJA KARYAWAN DI PT. POS INDONESIA (PERSERO) CABANG RENON DENPASAR
682 views
Ni Made Dewi Wijayanti Pande, S.E., M.M. | Abstrak | | Download |
4 ANALISIS RASIO CAR, BOPO DAN NPL TERHADAP ROA PADA PT. BANK PERKREDITAN RAKYAT (BPR) SUKAWATI PANCAKANTI GIANYAR
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Ni Kade Wiratni, S.E., M.M. | Abstrak | | Download |
5 CELEBRITY ENDORSER, DAYA TARIK IKLAN, BRAND AWARENESS DAN BRAND ATTITUDE
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Devi Farela, S.E., M.M. | Abstrak | | Download |
6 TRANSFORMASI ORGANISASI, MANAJEMEN SUMBER DAYA MANUSIA STRATEGIS, KEPUASAN KERJA KARYAWAN DAN KINERJA LPD DESA ADAT KEDONGANAN
708 views
Ni Luh Smerti Arini, S.Psi, M.M. | Abstrak | | Download |
7 KEPEMIMPINAN, LINGKUNGAN KERJA, KOMUNIKASI, KINERJA KARYAWAN DAN KEPUASAN NASABAH PADA LEMBAGA PERKREDITAN DESA (LPD) ADAT KUTA
720 views
Ni Luh Putu Sariani, S.E., M.M. | Abstrak | | Download |
8 KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN PERILAKU INDIVIDU TERHADAP KINERJA PEGAWAI DI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN KLUNGKUNG
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I Gede Suyasa Swastika, S.E., M.M. | Abstrak | | Download |
9 PENERAPAN STRATEGI MARKETING MIX DAN KUALITAS PELAYANAN UNTUK MEMENUHI KEPUASAN PASIEN DI PAVILIUN WING AMERTA RSUP SANGLAH DENPASAR
710 views
Luh Putu Eka Parwati, S.E., M.M. | Abstrak | | Download |
10 MEMBANGUN KINERJA PERAWAT BERBASIS BUDAYA KESELAMATAN PASIEN DI RSUD KABUPATEN BADUNG
717 views
Ni Nyoman Suardani, S.Kep.Ns, M.M. | Abstrak | | Download |
11 PERANAN BAURAN PEMASARAN DALAM UPAYA MENINGKATKAN KEPUASAN DAN LOYALITAS KONSUMEN HOTEL
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Cuk Taruna Hendrajaya, S.E., M.M. | Abstrak | | Download |
12 PENINGKATAN MUTU BIDANG PENDIDIKAN DI SMK TEKNOLOGI NASIONAL DENPASAR MELALUI RANCANGAN SISTEM PERPUSTAKAAN DIGITAL
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I Wayan Sunarya, S.E., M.M. | Abstrak | | Download |
13 SERVICE QUALITY, CUSTOMER SATISFACTION, CUSTOMER LOYALTY ANDWORD OF MOUTH AT PT. VILLA MITRA SEHATI BADUNG
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George Elvis Ludji Koro | Abstrak | | Download |
14 STRATEGI PENERAPAN E-COMMERCE DALAM MENINGKATKAN KEUNGGULAN BERSAING PADA CV. RUMAH KOMPUTER
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I Made Adi Pranata, S.Kom, M.M. | Abstrak | | Download |
15 BUDAYA ORGANISASI, MOTIVASI KERJA, KEPUASAN KERJA DAN KINERJA KARYAWAN PADA BPR LEGIAN DENPASAR
684 views
Parama Nugraha, S.E., M.M. | Abstrak | | Download |
16 MARKETING STRATEGY OF HOUSING PRODUCTS, VILLAS, HOTELS, CONDOMINIUMS AND APARTMENTS IN BALI
665 views
Eko Budi Cahyono, S.E., M.M. | Abstrak | | Download |
17 BUDAYA ORGANISASI, KOMPENSASI, KEPUASAN KERJA, KOMITMEN ORGANISASI DAN KINERJA Di KPP PRATAMA SE BADUNG
671 views
I Nyoman Alit Arsa Aryana, S.E., M.M. | Abstrak | | Download |
18 BUDAYA ORGANISASI, KONFLIK, DISIPLIN KERJA KARYAWAN, MOTIVASI INTRINSIK, DIKLAT, KEPUASAN KERJA KARYAWAN DAN KINERJA KARYAWAN PADA PT GAPURA ANGKASA AIRPORT SERVICE CABANG BANDARA NGURAH RAI DENPASAR
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I Made Adi Suwandana, S.E., S.S., M.M. | Abstrak | | Download |
19 Keselamatan, Kesehatan Kerja, Konsentrasi, Tingkat Stres Kerja Dan Produktivitas Di PT. Dewata Gassari
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Ida Bagus Made Wirya Dharma, S.E., M.M. | Abstrak | | Download |
 
 
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