THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ( CSR)
DISCLOSURE ON ECONOMIC PERFORMANCE OF
PARTICIPATING COMPANIES IN INDONESIAN
SUSTAINABILITY REPORTING AWARD 2013
By :
SUSI INDRAWATI
43210010139
ABSTRACT
This study aims to know the influence of social responsibility disclosure to
economic performance of participating companies in Indonesian Sustainability
Reporting Award 2013. This research using causal research methods . The
population in this study were all participating companies in Indonesian Sustainability
Reporting Award 2013. Independent variable in this research is corporate social
responsibility as measured using the GRI disclosure index . Dependent variable is
economic performance as measured by Return on Assets ( ROA ) . This research
applies control variables are size , liquidity and growth of profit . Sampling methods
used in the study was purposive sampling . This study uses secondary data collected
from the site of the National Center for Sustainability Report and on the official
website of each company . The method of analysis used in this study is the multiple
linear regression method . Based on the results we concluded that the size , liquidity,
and corporate social responsibility variables does not give influence to the economic
performance of the company , while the growth of profit variable has influence to
economic performance of the company . In addition there are differences in economic
performance between the companies who received award and the companies who did
not receive award in Indonesian Sustainability Reporting Award 2013.
Keyword : Corporate Social Responsibility, Economic Performance, and
Sustainability Reporting.
vi
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) TERHADAP ECONOMIC PERFORMANCE PERUSAHAAN
PARTISIPAN INDONESIAN SUSTAINABILITY
REPORTING AWARD 2013
Oleh :
SUSI INDRAWATI
43210010139
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan tanggung
jawab sosial terhadap economic performance perusahaan partisipan Indonesian
Sustainability Reporting Award 2013. Penelitian ini menggunakan metode penelitian
kausal. Populasi dalam penelitian ini adalah seluruh perusahaan partisipan Indonesian
Sustainability Reporting Award 2013. Variabel bebas dalam penelitian ini adalah
corporate social responsibility yang diukur dengan menggunakan indeks
pengungkapan GRI. Variabel terikat adalah economic performance yang diukur
dengan Return on Asset (ROA). Penelitian ini menyertakan variabel kontrol yaitu size,
likuiditas dan growth of profit. Metode penentuan sampel yang digunakan dalam
penelitian adalah purposive sampling. Penelitian ini menggunakan data sekunder
yang dikumpulkan dari situs National Center for Sustainability Report dan dari situs
resmi masing-masing perusahaan. Metode analisis yang digunakan dalam penelitian
ini adalah metode regresi linear berganda. Berdasarkan hasil penelitian diperoleh
kesimpulan bahwa variabel size, likuiditas, dan corporate social responsibility tidak
berpengaruh terhadap economic performance perusahaan, sedangkan variabel growth
of profit berpengaruh terhadap economic performance perusahaan. Selain itu terdapat
perbedaan economic performance antara perusahaan penerima penghargaan dan
perusahaan yang tidak menerima penghargaan Indonesian Sustainability Reporting
Award 2013.
Kata kunci
: Corporate Social Responsibility, Economic Performance, dan
Sustainability Reporting.
vii