ABSTRAK
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN MODAL KERJA TERHADAP KINERJA KEUANGAN PERUSAHAAN
PERBANKAN DI INDONESIA TAHUN 2012-2014
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari pengungankapan corporate social responsibility dan manajemen modal kerja terhadap kinerja keuangan perusahaan. Objek penelitian ini adalah pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah corporate social responsibility dan manajemen modal kerja sebangai variabel independen sedangkan kinerja keuangan sebagai varioabel dependen.
Penelitian ini merupakan penelitian asosiatif kausal dengan jumlah sampel 60 perusahaan yang diambil menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda pada tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa secara simultan corporate social responsibility dan manajemen modal kerja mempunyai pengaruh signifikan terhadap kinerja keuangan. Sedangkan hasil uji parsial corporate social responsibility dan manajemen modal kerja berpengaruh positif tidak signifikan terhadap kinerja keuangan yang diukur denga return on equity (ROE), corparate social responsibility secara parsial berpengaruh positif signifikan terhadap kinerja keuangan yang diukur dengan return on asset (ROA), dan manajemen modal kerja secara parsial berpengaruh positif tidak signifikan terhadap kinerja keuangan yang diukur dengan return on asset (ROA).
Kata kunci: Corporate Social Responsibility, Manajemen Modal Kerja, Return on Assets (ROA), dan Return on Equity(ROE)
ABSTRACT
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND WORKING CAPITAL MANAGEMENT ON FINANCIAL PERFORMANCE
BANKING COMPANY IN INDONESIA IN 2012-2014
The purpose of this research is to analyze the impact of corporate social responsibility and working capital management on financial performance banking company in indonesia in 2012-2014. The object of this study is banking companies listed in Indonesia Stock Exchange. The examined factors of this research are corporate social responsibility and working capital management as independent variables and financial performance as dependent variable.
This research is a causal associative with a sample of 60 companies that were taken using purposive sampling method.The analysis implement that was used was the analysis of logistic regression at level significance 5%. The results showed that simultaneous corporate social responsibility and working capital management has significant influence on financial performance. While the partial test results corporate social responsibility and management of working capital positive effect was not significant to the financial performance as measured premises return on equity (ROE), corparate social responsibility is partially significant positive effect on financial performance as measured by return on assets (ROA), and working capital management partially not significant positive effect on financial performance as measured by return on assets (ROA).
Key words: Corporate Social Responsibility , Working Capital Management , Return on Assets ( ROA ) and Return on Equity ( ROE )
