ANALISIS HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITYDENGAN KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Arvey Fahliyfi

Abstract


The purpose of this research is determine the quality of Corporate Social Responsibility disclosure on the Mining Company’s through annual report, and  analyze the relationship between social disclosure and financial performance on Mining Companies that are listed on Indonesia Stock Exchange. The sample in this research consist of 11 companies listed in Indonesia Stock Exchange in 2006, 2007, and 2008 period. Purposively used in this research. This research measures the variable of Corporate Social Responsibility by using a list of 79 items checklist issued by the Global Reporting Initiative (GRI) Guidelines, which is divided into 6 categories, there were Economy, Environtment, Human rights, Employee behavior, Responsibility of the product and Community. The result of this research indicates that Corporate Social Responsibility have positive relation with ROA and ROE company. This condition indicates company that have good finance performance, then disclosure of corporate social responsibilty will be wide, and company that wide disclosure of corporate social responsibility then company's finance performance will be good.


Keywords


Corporate Social Responsibility, Finance Performance, Global Reporting Initiative

Full Text:

PDF

Article Metrics

Abstract views : 351| PDF views : 0

References


Anwar, Ramadhan Backti. (2009). Analisis Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Berdasarkan Global Reporting Initiative. Skripsi Fakultas Ekonomi Universitas Trisakti. Jakarta.

Belkoui, Ahmed. (2000). Accounting Theory, Four Edition. Thomson L. Australia : Business Press.

Harahap, Sofyan Safri. (2005). Teori Akuntansi. Edisi Revisi, PT. Raja Grafindo Persada.

Januarti, Indria dan Apriyanti, Dini. (2005). Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Keuangan. Jurnal Maksi. Vol. 3 No. 2. Agustus

Kholis, Azizul (2002). Masalah Sosial Dalam Dunia Bisnis Indonesia di Indonesia: Sebuah Prespektif Akuntansi Sosial. Media Riset Akuntansi, Auditing dan Informasi, Vol. 2, No. 3, Desember.

Kholis, Azizul. (2003). Analisis tentang pentingnya tanggung jawab dan akuntansi sosial perusahaan (corporate responsibility and social accounting): Study Kasus Empiris di Kota Medan. Media Riset Akuntansi, Auditing dan Informasi, Vol. 3, N0. 2: 101-132.

Levianti, Dewita. (2009). Analisis Pengungkapan Laporan Pertanggungjawaban Sosial Pada Perusahaan Manufaktur. Skripsi Fakultas Ekonomi Universitas Trisakti. Jakarta.

Nurmansyah, Agung. (2006). Corporate Social Responsibility : Isu dan Implementasinya. Kajian Bisnis, Vol 14, No. 1 (Januari – April 2006).

Rizal, Muhammad (2004). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sosial (Social Disclosure) Perusahaan Go Publik Di Indonesia. Balance, 2. (September), 54-70. Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya. Jakarta.

Sembiring, Eddy Rismada. (2006). Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Study Empiris pada Perusahaan yang Tercatat di Bursa Efek Jakarta. Jurnal Maksi. Vol. 6, No. 1, Januari

Yuningsih. (2004). Pengaruh Karakteristik Perusahaan Terhadap praktek Pengungkapan Tanggung Jawab Sosial dan Lingkungan Perusahaan Publik. Balance, Vol. 1 No. 2, April-September.

Zubaidah, Siti. (2003). Pengaruh Biaya Sosial Terhadap Kinerja Keuangan Perusahaan Semen yang Listing di Bursa Efek Jakarta. Balance. Vol. 1, Agustus. Jakarta




DOI: http://dx.doi.org/10.25105/mraai.v14i3.2812

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 Creative Commons License

Media Riset Akuntansi, Auditing & Informasi Creative Commons Attribution-NonCommercial 4.0 International License.