STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA

  • I Dewa Made Endiana Universitas Mahasaraswati Denpasar
Keywords: Corporate Social Responsibility, Performance, Ownership Structure

Abstract


The performance achieved by the company is very important to assess because it
relates to the prospects and sustainability of the company in the future. Achieving
maximum performance is strongly influenced by several factors, one of which is
Corporate Social Responsibility (CSR). This study aims to determine the effect of
ownership structure on corporate social responsibility on financial performance of mining
companies in the Indonesia Stock Exchange for the period 2013-2017. Population is a
mining company on the Indonesia Stock Exchange. The sample technique was selected
using purposive sampling, namely the method of determining the sample with certain
criteria so that the number of samples obtained was 11 companies, so the number of
observations with a study period of 5 years was 55 observations. The results obtained in
this study that corporate social responsibility have a positive effect on performance while
the ownership structure is not able to strengthen or weaken the relationship of corporate
social responsibility to the financial performance (ROA) of mining companies listed on
the Indonesia Stock Exchange.

 

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Published
2018-10-30