PENGARUH PENDEKATAN INSTRUMENTAL, DESKRIPTIF, DAN STRATEGI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN

SARI, Putri Kurnia and JANUARTI, Indira (2015) PENGARUH PENDEKATAN INSTRUMENTAL, DESKRIPTIF, DAN STRATEGI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The aim of this study is to examine the influence of corporate social responsibility on corporate financial performance. In this study the corporate social responsibility are divided into instrumental, descriptive and strategic approaches. Corporate financial performances are divided into short term and long term. The short term performance is measured by EBIT and market value, and long term performance is measured by capital expenditure and intangible assets. Dependent variables are used in this study are EBIT, market value, capital expenditure and intangible asset. Independent variables are used in this study are instrumental, descriptive and strategic approaches. The populations in this study are non-financial and assurance firm listed IDX period 2011-2013. The criteria for firms are non-financial firm and assurance firm which have intangible assets. Data is collected by documentary and book study method. So the total data of this study are 108 firms. Linear regression is used to analyze data. The result showed that instrumental approach has positively significant influenced on EBIT and market value. Descriptive approach has positively significant influenced on capital expenditure and intangible asset. Strategic approach has positively significant influence on EBIT, market value, capital expenditure and intangible asset.

Item Type:Thesis (Undergraduate)
Additional Information:instrumental approach, descriptive approach, strategic approach, corporate financial performance.
Uncontrolled Keywords:instrumental approach, descriptive approach, strategic approach, corporate financial performance.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45668
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:27 May 2015 09:44
Last Modified:27 May 2015 09:44

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