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Journal > Assets: Jurnal Akuntansi dan Pendidikan > PENGARUH CORPORATE SOCIAL RESPONSIBILITY INDEKS TERHADAP KINERJA PERUSAHAAN (STUDY PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG LISTING DI BURSA EFEK INDONESIA)

 

Assets: Jurnal Akuntansi dan Pendidikan
Vol 2, No 2 (2013)
PENGARUH CORPORATE SOCIAL RESPONSIBILITY INDEKS TERHADAP KINERJA PERUSAHAAN (STUDY PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG LISTING DI BURSA EFEK INDONESIA)
Article Info   ABSTRACT
Published date:
24 Oct 2015
 
This study aims to determine the effect of corporate social responsibility on firm performance. In this study, the companys financial performance is measured by using ROA (Return on Assets). The sample used in this study were all enterprise infrastructure, utilities, and transportation are listed on the Indonesia Stock Exchange and publish the annual report in 2010-2012 on the website by using the method of purposive www.idx.co.id judgemen. The method of analysis used in the multiple regression study. Based on the test results, it was found that corporate social responsibility (CSR) has positive effect on firm performance. While the significance test results are known corporate social responsibility partially index does not affect the performance of the company, only leverage control variables are significantly influence the performance of the company.Keywords: Corporate Social Responsibility, Leverage, Size, ROA
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