(Peer review + Similarity + Dokumen) The Effect Of Financial Performance Of Corporate Social Responsibility Disclosure In Companies In Indonesia Stock Exchange Period 2014-2016

YULINARTATI, YULINARTATI and YULIARTI, NORITA CITRA and NUHA, GARDINA AULIN (2020) (Peer review + Similarity + Dokumen) The Effect Of Financial Performance Of Corporate Social Responsibility Disclosure In Companies In Indonesia Stock Exchange Period 2014-2016. Proceedings of the 2nd African International Conference on Industrial Engineering and Operations Management Harare, Zimbabwe, December 7-10, 2020, Zimbabwe.

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Official URL: http:/ http://www.ieomsociety.org/harare2020/paper...

Abstract

Abstract The purpose of this study to determine the effect of Corporate Financial Performance on CSR Disclosure (Corporate Social Responsibility) Registered on the Indonesia Stock Exchange 2014-2016. Financial performance is projected with return on asset, return on equity, and debt to equity ratio. Corporate CSR disclosure is measured using the GRI (G4) aspect. The type of research is Explanatory Research. Sampling method using Purposive sampling with criteria of Mining company listed in Indonesia Stock Exchange and issuing annual report which during period 2014-2016. Data analysis techniques use multiple linear regression. The results showed that the financial performance variable did not significantly influence the disclosure of social responsibility either partially or simultaneously. The results of the insignificant research indicate that this research is not in line with stakeholder theory but in line with legitimacy theory.

Item Type:	Peer Review
Uncontrolled Keywords:	Keywords: Return On Asset, Return On Equity, Debt to Equity Ratio, CSR, Theory stakeholder. legitimacy theory.
Subjects:	300 Social Science > 330 Economics > 332 Financial Economics, Finance
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Norita Citra Yuliarti
Date Deposited:	12 Jul 2021 03:13
Last Modified:	24 Aug 2021 06:00
URI:	http://repository.unmuhjember.ac.id/id/eprint/11012

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