PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Bibiana B11108051

Abstract


Penelitian ini bertujuan untuk memberikan gambaran pengungkapan tanggung jawab sosial atau kepedulian terhadap lingkungan  perusahaan pertambangan di Indonesia dan untuk mengetahui bahwa kinerja keuangan berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan (corporate social responsibility). Populasi dalam penelitian ini adalah 26 perusahaan pertambangan di Indonesia yang beroperasi periode 2005-2010 sampel yang diambil berjumlah 9 perusahaan. Data dikumpulkan melalui metode observasi data sekunder. Teknik analisis yang digunakan ialah analisis regresi berganda (multiple regression) untuk menguji hipotesis. Analisis yang digunakan ialah analisis data panel dengan metode Generalized Least Square (GLS). Hasil Penelitian menunjukkan bahwa secara simultan (bersama-sama) hipotesis CSR ada empat variable yang digunakan dalam penelitian ini yaitu Corporate Social Responsibility (CSR), Debt to Total Equity Ratio (DER),Size dan Growth berpengaruh signifikan terhadap Return On Equity (ROE) pada perusahaan pertambangan di Bursa Efek Indonesia (BEI) periode 2005-2010 dengan tingkat signifikansi 5%. Secara parsial (individu) Debt to Total Equity Ratio (DER),Size dan Growth berpengaruh signifikan terhadap Return On Equity (ROE). Sedangkan hipotesis Aspek Utama CSR ada tujuh variable yang digunakan dalam penelitian ini yaitu LING (lingkungan), KK (kesehatan dan keselamatan tenaga kerja), PROD (produk), MASY (masyarakat), Debt to Total Equity Ratio (DER),Size dan Growth berpengaruh signifikan terhadap Return On Equity (ROE) pada perusahaan pertambangan di Bursa Efek Indonesia (BEI) periode 2005-2010. Secara parsial (individu) hanya Debt to Total Equity Ratio (DER) dalam memprediksi Return On Equity (ROE).

Kata Kunci: Corporate Social Responsibility, Leverage, Size, Growth, ROE, LING, KK, PROD dan MASY.

ABSTRACT

This study aims to provide an overview of corporate social responsibility disclosure mines in Indonesia and to know that the financial performance affects the disclosure of corporate social responsibility (corporate social responsibility). The population in this study were 26 mining companies in Indonesia which operates the period 2005-2010 amounted to samples taken 9 companies. Data collected through observation method of secondary data. The analysis technique used is multiple regression analysis (multiple regression) to test the hypothesis. The analysis used panel data analysis is the method of Generalized Least Square (GLS).  Research results show that simultaneously (together) CSR hypothesis that there are four variables used in this study is Corporate Social Responsibility (CSR), Debt to Total Equity Ratio (DER), Size and Growth significant effect on Return On Equity (ROE) the mining companies in Indonesia Stock Exchange (BEI) in the period 2005-2010 with a significance level of 5%. Partial (individual) Debt to Total Equity Ratio (DER), Size and Growth significant effect on Return On Equity (ROE). While the study results Main Aspects of CSR there are seven variables used in this study are LING (environment), KK (health and safety of the workforce), PROD (product), society should be (people), Debt to Total Equity Ratio (DER), Size and Growth significant effect on Return On Equity (ROE) on mining companies in Indonesia Stock Exchange (BEI) for the period 2005-2010. Partially (people) just Debt to Total Equity Ratio (DER) in predicting the Return On Equity (ROE).

Keywords: Corporate Social Responsibility, Leverage, Size, Growth, ROE, LING, KK, and PROD and MASY.

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