PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2008-2012)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadapkinerjakeuanganperusahaan, yang diproksikandengan ROE (Return On Equity), ROA (Return On Asset), ROS (Return On Sales). Metode pemilihan sampel yang digunakan dalam penelitian ini adalah metode purposive samplingdenganmenggunakankriteria-kriteria.Sampel penelitianinimerupakan perusahaan yang termasukdalamindeks LQ45 di Bursa Efek Indonesia periode 2008-2012.Dimanaterdiridari8perusahaansetiaptahunnya, dengan total 40 perusahaanselama lima tahunperiodepenelitian .Data dikumpulkandenganmetodedokumentasidanstudipustaka. Teknikanalisis data yang digunakanadalahUjiAsumsiklasikdanujihipotesismenggunakanregresi linear bergandadengan menggunakan program SPSS 19.0 for Windows.untukanalisis data. Hasilpenelitianmenunjukanbahwa: (1) corporate social responsibility berpengaruhnegatifnamuntidaksignifikanterhadap ROE (Return On Equity), (2) corporate social responsibility berpengaruhpositifdansignifikanterhadap ROA (Return On Asset), (2) corporate social responsibility berpengaruhpositifdansignifikanterhadap ROS (Return On Sales)
Kata Kunci : corporate social responsibility ,ROE (Return On Equity), ROA (Return On Asset), ROS (Return On Sales)

The aim of the study was to examine the effect of corporate social responsibility on the company’s financial performances which were proxied by Return of Equity (ROE), Return of asset (ROA), Return on Sales (ROS). The sampling method utilized in this study was a purposive sampling based on several criteria. The samples consisted of all companies included in the LQ45 in Indonesian Stock Exchanges for the period of 2008-2012, involving 18 different companies every year, with the total number of 40 companies for about five years of this study period. The data were collected by using documentation and library research. The analysis was made by using classical assumption testing and hypothesis testing based on multiple regression analysis supported by SPSS 19.0 for windows. The results indicated that (1) corporate social responsibility had a negative and insignificant effect on the Return on Equity (ROE), (2) corporate social responsibility had a positive and significant effect on the Return on Asset (ROA), (3) corporate social responsibility had a positive and significant effect on the Return on Sales (ROS).
keyword : : corporate social responsibility, Return on Equity (ROE),Return on Asset (ROA),Return on Sales (ROS).