Pengaruh Biaya dan Pengungkapan CSR terhadap Kinerja Keuangan dengan Kinerja Sosial sebagai Variabel Mediasi

Indah, Meti Puspa (2013) Pengaruh Biaya dan Pengungkapan CSR terhadap Kinerja Keuangan dengan Kinerja Sosial sebagai Variabel Mediasi. Jurnal thesis, STIE YKPN.

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Abstract

This is an exploratory study designed to investigate the effect of social cost (measured by CSR allocation) and CSR Disclosure (measured by CDI); on financial performance (measured by ROE); with social performance (measured by Corporate Image Index) as an intervening variable. Grand theory of the research are stakeholder and legitimacy theory. Sampling is based on certain criterion. Those criteria are Public Listed Companies that are publicly listed at the Indonesian Stock Exchange; State Owned Enterprises
Companies that are owned by the state but shares are not listed at the Indonesian Stock Exchange. Those companies are participated in Indonesian Sustainability Reporting Award, Corporate Image Award, Indonesian CSR Award. Samples used in the study was 34 companies. Data collection procedure uses content analysis from Sustainability Report and/or Annual Report period of 2009 to 2011. Data was processed with SEM that enables simultaneous data processing with mediating variable. AMOS is used to test the hypothesis. There are several important results. First, social cost have positive influence to CSR disclosure. Second, social cost have positive influence to social performance. Third, social cost does not significantly affect the financial performance. Fourth, the test results does not show that the social cost of an indirect effect on the financial performance through the CSR disclosure. Fifth, the test results showed that the social cost has an indirect effect on the financial performance through the social performance.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number IND p 265/2013
Uncontrolled Keywords: social cost, CSR disclosure index (CDI), social performance, corporate image index (CII), financial performance, return on equity (ROE), indonesian sustainability reporting award (ISRA), corporate image award (CIA), indonesian CSR award (ICA)
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 30 Jul 2019 01:25
Last Modified: 30 Jul 2019 01:25
URI: http://repository.stieykpn.ac.id/id/eprint/447

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