Analisis Csr Social Sebagai Variabel Pemoderasi Terhadap Pengaruh Csr Economic Pada Financial Performance (Study Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019)

Susilowati, Rini and -, Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2021) Analisis Csr Social Sebagai Variabel Pemoderasi Terhadap Pengaruh Csr Economic Pada Financial Performance (Study Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study purposes to examine the effect of Corporate Social Responsibility Economic (CSR-EC) on Financial Performance (FP) and to examine the effect of Corporate Social Responsibility Social (CSR-SOC) on the relationship of Corporate Social Responsibility Economic (CSR-EC) to Financial Performance. (FP) which is proxied by ROA. This type of research is a quantitative study using secondary data sourced from www.idx.co.id and related companies website. The population of this study are all companies in the consumer goods industry listed on the Indonesia Stock Exchange with the study period from 2015 to 2019. The sampling method is purposive sampling. Based on predetermined criteria, the number of samples collected are 23 companies. The data analysis technique in this study used is multiple linear regression analysis use the Eviews program version 10.0. The results of this study show that the Corporate Social Responsibility Economic (CSR-EC) has a significant negative effect on Financial Performance (FP) and Corporate Social Responsibility (CSR-SOC) can moderate the relationship between the Corporate Social Responsibility Economic (CSR-EC) on Financial Performance (FP).

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: CSR-Economic, CSR-Social, Financial Performance, ROA
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RINI SUSILOWATI
Date Deposited: 13 Aug 2021 06:44
Last Modified: 13 Aug 2021 06:44
URI: http://eprints.ums.ac.id/id/eprint/93119

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