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Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Kinerja Keuangan BUMN Yang Terdaftar Di Bursa Efek Indonesia
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ABSTRACT
The Effect of Corporate Social Responsibility and Corporate Governance on the
Financial Performance of Listed BUMN in the Indonesia Stock Exchange
By
Rio Cahyono Saputra
The purpose of this study is to empirically examine the effect of corporate social
responsibility and corporate governance on the financial performance of BUMN
(state-owned companies) listed on the indonesia stock Exchange. This research is
motivated by many cases of corporate social responsibility and corporate
governance. This analysis uses the corporate social responsibility index(CSDI) in
measuring corporate social responsibility and self- assesment in assesing corporate
governance. The dependent variable is return on equity (ROE) in measuring financial
performance and debt to asset ratio in measuring financial performance and debt to
asset ratio in measuring leverage as a control variable.
The research sample are all BUMN (state-owned companies) listed in the Indonesia
Stock Exchange. The sample is done by purposive sampling method. The statistical
method uses multiple linear regression analysis. The results of this study indicate that
corporate social responsibility has a positive and significant effect on financial
performance. This shows that, the closer to the number 1 value of CSDI, the higher
the implementation of corporate social responsibility will be, thus increasing
financial performance in the form of corporate profits. And Corporate governance
has a positive and significant effect on financial performance.
This shows that, when a company has a high value of corporate governance
perception index-self assesment, it will improve the company’s financial
performance, and leverage has a positive and significant effect on financial
performance. This shows that a low leverage ratio has a lower risk of loss if
economic conditions are declining, but also has a lower return if economic
conditions improve. Conversely, companies with high leverage ratios allow a large
risk of loss, but also have the opportunity to earn high profits.
Keyword: Corporate Social Responsibility, Corporate Governance, Leverage,
Financial performance.
ABSTRAK
Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap
Kinerja Keuangan BUMN Yang Terdaftar Di Bursa Efek Indonesia
Oleh
Rio Cahyono Saputra
Penelitian ini bertujuan untuk menguji secara empiris Pengaruh Corporate Social
Responsibility Dan Corporate Governance Terhadap Kinerja Keuangan BUMN Yang
Terdaftar Di Bursa Efek Indonesia. Penelitian ini dilatar belakangi atas banyaknya
kasus tentang Corporate Social Responsibility maupun Corporate Governance
Analisis ini menggunakan variabel Corporate Social Responsibility Index (CSDI)
dalam mengukur Corporate Social Responsibility dan self assesment dalam menilai
Corporate Governance. Variabel dependennya adalah Return on Equity (ROE)
dalam mengukurkinerja keuangan serta debt to asset rasio dalam mengukur leverage
sebagai variabel kontrol.
Sampel penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek
Indonesia. Sampel dilakukan dengan metode purposive sampling. Metode statistik
menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan
Corporate social responsibility berpengaruh positif dan signifikan terhadap kinerja
keuangan. Hal ini menunjukkan bahwa, semakin mendekati angka 1 nilai CSDI maka
akan semakin tinggi pelaksanaan corporate social responsibility, sehingga
meningkatkan kinerja keuangan berupa laba perusahaan. dan Corporate governance
berpengaruh positif dan signifikan terhadap kinerja keuangan.
Hal ini menunjukkan bahwa, ketika perusahaan memiliki nilai Corporate Governance
Perception Index-self assessment yang tinggi maka akan meningkatkan kinerja
keuangan perusahaan. serta leverage berpengaruh posiif dan signifikan terhadap
kinerja keuangan. Hal ini menunjukan bahwa rasio leverage yang rendah memiliki
resiko rugi yang lebih kecil jika kondisi ekonomi sedang menurun, tetapi juga
memiliki hasil pengembalian yang lebih rendah jika kondisi ekonomi membaik.
Sebaliknya perusahaan dengan rasio leverage yang tinggi memungkinkan resiko rugi
yang besar, tetapi juga memiliki kesempatan untuk memperoleh laba yang tinggi.
Kata kunci : Corporate Social Responsibility, Corporate Governance, leverage,
kinerja keuangan
RIO CAHYONO SAPUTRA
RIO CAHYONO SAPUTRA - Personal Name
23 JULI 2019
R19 657 RIO p
657
Skripsi
Indonesia
UNILA
2019
Bandar Lampung
SKRIPSI (HANYA CD)
Dr. RINDU RIKA GAMAYUNI, S.E., M.Si., Akt.
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