PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN

Abstract

The purpose of this research is to examine the impact of social cost (welfare employee cost and community cost) to activity ratio and profitability, because social performance can have a significant effect on a firm's financial position. It also reveals a need for sound social cost information. In reality, for many organizations, management of social cost become a matter of high priority and intense interest. The population in this research are manufacturing firms listing on BEJ at 2002. This samples are choose with purposive sampling and multiple regression analysis to examine hypothesis. These samples are 31 manufacturing firms. The result of this research showed that welfare employee cost ( pension) and community cost (donation) are not significant to activity ratio (Total Assets Turnover) and profitability ratio (Return on Assets). Pension cost has negative corellation and significant to total asset turnover but not significant to return on assets. Donation cost has positive corellation and significant to total asset turn over but not significant to return on assets. Keywords : social cost, activity ratio, profitability ratio