RELATED CORPORATE SOCIAL PERFORMANCE (CSP) AND CORPORATE FINANCIAL PERFORMANCE (CFP)

Widyatama Repository

RELATED CORPORATE SOCIAL PERFORMANCE (CSP) AND CORPORATE FINANCIAL PERFORMANCE (CFP)

Show full item record

Title: RELATED CORPORATE SOCIAL PERFORMANCE (CSP) AND CORPORATE FINANCIAL PERFORMANCE (CFP)
Author: Rachmawati, Rima; Sari, Diana
Abstract: This study aims to determine the relationship between corporate social performance (SCP) with corporate financial performance (CFP) and whether the relationship between them is the influence of company size or not. Company size is the reference writer is the amount of assets owned by the company. The study uses secondary data from annual reports for companies classified in 2007 are required to conduct social responsibilities as outlined in Law No.40 of 2007 regarding Limited Liability Company. The sample in this research were 45 companies with various types of business such as: agriculture, forestry and fishing; mining and mining services; food and beverages; tobacco manufacturers; lumber and wood products; paper and allied products; plastics and glass products; cement; metal and allied products and fabricated metal products. Sampling method used is the method of proportionate stratified random sampling. CFP in this study were measured using a return on assets (ROA) and return on equity (ROE). Based on the results of data processing using SPSS 15.0 software obtained regression effect (CSP) to the CFP as follows that CSP and CFP relationship is formed not because of support moderating variables (company size).
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/1358
Date: 2010


Files in this item

Files Size Format View Description
content.pdf 1.380Mb PDF View/Open content

This item appears in the following Collection(s)

Show full item record