Pengaruh Kinerja Keuangan dan Postur Strategik Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Aufa, Ibnu Abi (2018) Pengaruh Kinerja Keuangan dan Postur Strategik Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Ullmann (1985) developed a framework for predicting corporate social responsibility activities and its disclosure based on stakeholders theory. According to Ullmann (1985) there are three dimensions that influence the activities of corporate social responsibility and its disclosure, namely stakeholders power, past and current economic (financial) performance, and strategic posture. This study empirically examines the effects of financial performance and strategic posture on corporate social responsibility disclosure (CSRD). Based on data from twenty-eight companies for a period of three years (2015 - 2017) results are obtained: (1) financial performance measured using ROA has no effect on CSRD, (2) financial performance measured using net profit margin has a positive and significant affect on CSRD, and (3) strategic posture has a positive and significant effect on PTSP.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number AUF p 6373/2018
Uncontrolled Keywords: financial performance, strategic posture, corporate social responsibility disclosure
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Jun 2019 08:18
Last Modified: 27 Jun 2019 08:18
URI: http://repository.stieykpn.ac.id/id/eprint/97

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