View Artikel Ilmiah

Kembali
NIM (Student Number)C1L008003
Nama MahasiswaSHOLIHAH PUSPITANINGTYAS
Judul ArtikelTHE INFLUENCE OF SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCES
AbstrakSekarang ini perusahaan berlomba-lomba menerapkan corporate social responsibility (CSR) sebagai bentuk kepedulian perusahaan. Sustainability Reporting dibutuhkan untuk mendeskripsikan penerapan kegiatan CSR. Perusahaan yang membuat Sustainability Reporting akan memberikan nilai tambah tersendiri bagi perusahaan dan kinerja perusahaan pun akan semakin baik. Jadi penelitian ini dilakukan untuk mengetahui pengaruh sustainability reporting terhadap kinerja keuangan. Penelitian ini menggunakan perusahaan-perusahaan yang menjadi nominator dalam Indonesian Sustainability reporting Awards (ISRA) tahun 2011 sebagai populasi. Metode pengambilan sampel yang digunakan yaitu metode purposive judgement sampling. Analisis regresi linier sederhana digunakan untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Sustainability Reporting (SR) diukur dengan menggunakan Kerangka Pelaporan GRI (GRI Guideline’s version 3.1) sedangkan kinerja keuangan diproksikan dengan Return on Asset (ROA), Total Asset Turnover (TATO) dan Market Value Added (MVA). Hasil penelitian menunjukkan : (1) Sustainability Reporting berpengaruh signifikan terhadap Return on Asset (ROA); (2) Sustainability Reporting berpengaruh signifikan terhadap Total Asset Turnover (TATO); (3) Sustainability Reporting berpengaruh signifikan terhadap Market Value Added (MVA).
Abstrak (Inggris)ABSTRACT Now, companies have start the race in doing corporate social responsibility (CSR) as form of awareness company. Sustainability Reporting needed for describe implementation CSR activity. Companies that make Sustainability Reporting will give value added for the company and company’s performance would be even better. So this research will examine on how the impact the sustainability reporting on financial performance. Population in this research is companies as nominator in Indonesian Sustainability reporting Awards (ISRA) period 2011. The sampling technique method uses purposive judgement sampling. Simple Linear Regression Analysis uses for know the influence of independen variable on dependen variable. The measurement of sustainability reporting uses GRI Reporting Framework (GRI Guideline’s version 3.1) whereas financial performances proxied by Return on Asset (ROA), Total Asset Turnover (TATO) and Market Value Added (MVA). The result show that : (1) Sustainability Reporting significantly influence on Return on Asset (ROA); (2) Sustainability Reporting significantly influence on Total Asset Turnover (TATO); and (3) Sustainability Reporting significantly influence on Market Value Added (MVA).
Kata KunciSustainability Reporting, Return on Asset (ROA), Total Asset Turnover (TATO), Market Value Added (MVA)
Nama Pembimbing 1Dr. Siti Maghfiroh, M.Si, Ak
Nama Pembimbing 2Drs. Syaiful Azhar, M.Si, Ak
Tahun2012
Jumlah Halaman12
Page generated in 0.0538 seconds.