Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan, Dengan Leverage dan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018)

Ayu Febrianti, Della and -, Jati Waskito, SE, MSi (2020) Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan, Dengan Leverage dan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Corporate Social Responsibility or corporate social responsibility is an obligation that must be done by the company, for the sake of the company's relationship with consumers, the community and the environment around the company. This study was conducted aiming to determine the effect of Corporate Social Responsibility on corporate financial performance (ROA), with leverage (DER) and company size (total assets) as a moderating variable. This research was conducted at the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX). The number of samples taken were 26 companies during the 2016-2018 period using the purposive sampling method. The method used in this study uses Moderate Regression Analysis (MRA). Based on the results of the study it can be concluded that Corporate Social Responsibility (CSR) has a positive and significant effect on the company's financial performance. Leverage moderates the influence of Corporate Social Responsibility on the company's financial performance, but the size of the company does not moderate the influence of Corporate Social Responsibility on the company's financial performance.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: CSR, financial performance, leverage, firm size.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: DELLA AYU FEBRIANTI
Date Deposited: 10 Aug 2020 01:30
Last Modified: 10 Aug 2020 01:30
URI: http://eprints.ums.ac.id/id/eprint/84349

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