Hubungan antara corporate social responsibility disclosure dan kinerja keuangan perusahaan di perusahaan manufaktur dan pertambangan yang terdaftar di Bursa Efek Indonesi
P Penelitian ini dilakukan dalam rangka untuk menyelidiki apakah Corporate Social Responsibility disclosure memiliki hubungan terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari 72 Annual Report perusahaan manufaktur dan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2008 - 2010. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Alat analisa yang digunakan untuk menguji hipotesa adalah spearman correlation. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility disclosure memiliki hubungan dengan Kinerja keuangan. Corporate Social Responsibility disclosure memiliki hubungan sebesar 0.718 (71,8%) dengan Earning Before Interest, Tax, Depreciation, and Amortization (EBITDA). Corporate Social Responsibility disclosure memiliki hubungan sebesar 0.490 (49,0%) dengan Earning Per Share (EPS). Corporate Social Responsibility disclosure memiliki hubungan sebesar 0.525 (52,5%) dengan Return On Asset (ROA). Untuk lebih mengamati hubungan antara Corporate Social Responsibility disclosure dengan kinerja keuangan perusahaan maka penelitian selanjutnya diharapkan menyertakan perusahaan lain selain sektor manufaktur dan pertambangan. Seperti perusahaan perbankan, real estate dan lain-lain. Hasilnya diharapkan untuk melihat hubungan antara pengungkapan CSR terhadap kinerja keuangan perusahaan bervariasi di berbagai sektor.
T The research was conducted in order to investigate whether Corporate Social Responsibility disclosure has a relationship with the company's financial performance. This study uses secondary data obtained from the 72 Annual Report of manufacturing and mining companies listed on the Indonesia Stock Exchange from 2008 to 2010. The sampling technique used was purposive sampling. Analysis tool used to test the hypothesis is spearman correlation. The results of this research show that Corporate Social Responsibility disclosure has a relationship with financial performance. Corporate Social Responsibility disclosure has a relationship 0,718 (71,8%) with Earning Before Interest, Tax, Depreciation, and Amortization (EBITDA). Corporate Social Responsibility disclosure has a relationship 0,490 (49.0%) with Earning Per Share (EPS). Corporate Social Responsibility disclosure has a relationship 0,525 (52.5%) with Return On Assets (ROA). For the next research the relationship between corporate social responsibility disclosure and the company's financial performance is expected to include further research companies other than manufacturing and mining sectors. Such as corporate banking, real estate and others. Results are expected to see the relationship between CSR disclosure on corporate financial performance varies across different sectors.