PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BADAN USAHA SEKTOR AGRIKULTUR DAN PERTAMBANGAN DI INDONESIA

  • Patricia Cindy Libisono Universitas Surabaya
  • Rizky Eriandani Universitas Surabaya
Keywords: Corporate Social Responsibility, Financial Performance, Value-added measures, Profitability measures, Market measures, Growth measures

Abstract

This research was conducted to examine the impact of CSR on financial performance of Agriculture and Mining Sector in Indonesia using four measurements, such as Value-added, Profitability, Market, and Growth. This research use secondary data of 256 samples collected from company’s annual reports and financial reports. The data then processed with IBM SPSS Statistic 25. The result of this research indicates a positive impact of CSR on VAM and PM, but indicates a negative impact of CSR on MM and GM. Future suggestions are to expand the samples of the research, use different measures and variables.

Penelitian ini dilakukan untuk meneliti pengaruh dari CSR terhadap kinerja keuangan Badan Usaha sektor Agrikultur dan Pertambangan di Indonesia menggunakan empat macam pengukuran, seperti Nilai Tambah, Profitabilitas, Pasar, dan Pertumbuhan. Data sekunder dari 256 sampel diperoleh dari laporan tahunan dan laporan keuangan Badan Usaha. Data tersebut kemudian diolah menggunakan  IBM SPSS Statistic 25. Setelah dilakukan penelitian, didapatkan bahwa CSR berpengaruh terhadap VAM dan PM, namun CSR tidak berpengaruh terhadap MM dan GM. Rekomendasi untuk penelitian selanjutnya adalah memperbanyak sektor dan sampel yang digunakan, serta menggunakan pengukuran dan variabel yang berbeda.

Author Biography

Patricia Cindy Libisono, Universitas Surabaya

Departemen Akuntansi

Fakultas Bisnis dan Ekonomika

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Published
2022-01-11
How to Cite
Libisono, P., & Eriandani, R. (2022). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BADAN USAHA SEKTOR AGRIKULTUR DAN PERTAMBANGAN DI INDONESIA. RISTANSI: Riset Akuntansi, 2(2), 207-220. https://doi.org/10.32815/ristansi.v2i2.815