2013-2017年,公司社会责任对印尼证券交易所上市的房地产公司和房地产表现的影响

Rahmelia Ahyani, Windhy Puspitasari
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引用次数: 6

摘要

本研究旨在探讨企业社会责任(CSR)对资产报酬率(ROA)、净资产报酬率(ROE)和净利润率(NPM)财务绩效的影响。本研究中使用的人口是2013-2017年在印度尼西亚证券交易所上市的房地产和房地产分行业服务公司。数据收集采用有目的的抽样方法,其目的是确定所采取的样本具有一定的标准和目标,经过深思熟虑的数据收集将纳入研究的标准。基于样本采集技术获得的公司多达175家。结果发现:1)企业社会责任(CSR)对以ROA衡量的企业财务绩效有显著的正向影响;2)企业社会责任(CSR)对以ROE衡量的企业财务绩效有显著的正向影响;3)企业社会责任(CSR)对以NPM衡量的企业财务绩效有显著的正向影响。本研究对房地产行业通过社会责任披露改善财务绩效具有启示意义,因为企业社会责任披露越高,公司财务绩效越高。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017
This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.
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