PENGARUH CORPORATE SOCIAL RESPONSIBILTY (CSR) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013) (original) (raw)

2015, Diponegoro Journal of Accounting

This study aims to determine how the effect of the practice of Corporate Social Responsibility (CSR) by companies to the corporate performance, specifically corporate financial performance (accounting-based view) and corporate market performance (market-based view). In this study, the independent variable CSR that consists of six categories of CSR according to Global Reporting Initiative (GRI) namely economical impact, employment, environtment, product responsibilty, Social-Human Rights, and local people and based on Clarkson stakeholder framework will be tested its effect on the dependent variable corporate’s financial performance which is proxied by Return on Assets (ROA) , Return On Equity (ROE), and Return On Sales (ROS) and corporate 's market performance which is proxied by Tobin's q. This study also used control variables, namely firm size, sales growth, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX)...

Sign up for access to the world's latest research.

checkGet notified about relevant papers

checkSave papers to use in your research

checkJoin the discussion with peers

checkTrack your impact