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.
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 UndiknasVolume 11 No. 2, September 2014
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