Jurnal Ilmiah

CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA PERUSAHAAN

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Judul Seri

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No. Panggil

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Penerbit

: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

E-BOOK

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

CSR, environment, community, employment, stock re

Info Detail Spesifik

This research investigates the effects of Corporate Social Responsibility (CSR) on the firm performance. We analyse CSR based on the parameters: community, environment and employment and we use CAR as proxy of firm performance. Samples of this research consist of 32 annual reports of the companies which vulnerable to environment and joined the Company’s Environmental Performance Rating Program of the Ministry of Environment from 2005 to 2006. The results of the descriptive statistics show that there is an increase in the CSR index trend; if seen from its parameters, the CSR activities are much more done in the field of environment and community. Based on the correlation analysis, the variables of environment and community have a positive correlation with CAR; this indicates that information regarded by the investors to have effect on the corporate performances. On the other hand employment has a negative correlation with CAR, because this information is thought by the investors to be the corporate expenditures, which causes the damage of value in the stockholders. But, using regression analysis we do not find significant impact of CSR as well as community and environmental on the stock return. On the other hand, we find significant effect of employment on the stock return.

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