PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Winner Of Sustainability Reporting Award (Sra) 2015 Yang Terdaftar Di Pt Bei Periode 2010-2014)

Abstract

This study aimed to examine the effect of Corporate Social Responsibility on Corporate Financial Performance. Corporate Social Responsibility will be measured using the Corporate Social Responsibility Disclosure Index (CSRI). Information about Corporate Social Responsibility Disclosure Index (CSRI) that will be used in this research is based on General Reporting Initiatives (GRI) G4. Financial Performance which is proxied by Return On Asset (ROA) and Return on Equity (ROE). Research type was explanatory with quantitative approach. Data collection technique involved secondary data obtained from official websites of BEI and sample company. The sample was the companies that had been Winner of Sustainability Reporting Award (SRA) in 2015 and been listed at PT BEI on Period 2010-2014. Based on purposive sampling method, obtained seven companies that the research sample. Two analyses were conducted, respectively descriptive analysis and inferential analysis. Inferential Analysis comprised of classical assumption test and hypothesis test. The result of this research show that ; 1) Corporate Social Responsibility was significantly influential to ROA (Return on Assets); 2) Corporate Social Responsibility did not significantly influence to ROE (Return on Equity).

Keywords: CSRI, ROA, ROE

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility terhadap kinerja keuangan perusahaan. Corporate Social Responsibility akan diukur dengan menggunakan Corporate Social Responsibility Disclosure Index (CSRI). Informasi mengenai Corporate Social Responsibility Disclosure Index (CSRI) yang akan digunakan dalam penelitian ini berdasarkan General Reporting Initiatives (GRI) G4. Kinerja Keungan diproksikan pada Return On Asset (ROA) dan Return on Equity (ROE). Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan adalah data sekunder yang diperoleh dari website resmi BEI dan website resmi perusahaan sampel. Sampel dalam penelitian ini adalah Perusahaan Winner of Sustainability Reporting Awards (SRA) 2015 yang mempublikasikan laporan keberlanjutan (sustainability report) secara lengkap dan listing di  PT BEI pada periode 2010-2014. Berdasarkan metode purposive sampling, diperoleh 7 perusahaan yang dijadikan sampel penelitian. Ada dua analisis data dalam penelitian ini, yaitu analisis deskriptif dan analisis inferensial. Analisis Inferensial terdiri dari uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa; 1) Corporate Social Responsibility berpengaruh signifikan terhadap ROA (Return on Assets); 2) Corporate Social Responsibility tidak berpengaruh signifikan terhadap ROE (Return on Equity).

Kata Kunci: CSRI, ROA, ROE