PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE DENGAN DIMODERASI OLEH OWNERSHIP CONCENTRATION

VANISA, YENNY (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE DENGAN DIMODERASI OLEH OWNERSHIP CONCENTRATION. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian bertujuan untuk mengetahui pengaruh corporate social responsibility (CSR) terhadap firm performance dengan moderasi Ownership concentration. Firm performance diproksikan oleh return on asset (ROA). Sampel diambil dari perusahaan non-perbankan yang terdaftar dalam indeks SRI KEHATI pada tahun 2017-2019. Data panel diregresi menggunakan metode General Least Square (GLS). Penelitian menemukan bahwa CSR berpengaruh signifikan positif terhadap firm performance yang diproksikan oleh Return on asset (ROA). Penelitian juga menemukan bahwa ownership concentration tidak berhasil memoderasi hubungan CSR terhadap firm performance. Ownership concentration bersifat moderator potensial, yaitu variabel yang awalnya dianggap mampu memoderasi hubungan CSR terhadap firm performance, tetapi setelah diuji, ternyata tidak mampu. Kata kunci: CSR, Performa Perusahaan, Konsentrasi Kepemilikan, ROA. This research aims to determine the effect of corporate social responsibility on firm performance with Ownership concentration as a moderating variable. Firm performance is proxied by Return on asset (ROA). Sample is derived from non-financial firms listed in SRI KEHATI index from 2017-2019 period. Method used to regress the panel data is General Least Square (GLS). This research finds that first, CSR positively and significantly affects firm performance. Second, ownership concentration fails to moderate the effect of CSR towards firm performance. Ownership concentration acts as homologiser moderator, a variable initially known to be able to moderate the relationship between CSR and firm performance, but after being regressed, fails to do so. Keywords: CSR, firm performance, ownership concentration, ROA.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 09 Jun 2022 03:29
Last Modified: 09 Jun 2022 03:29
URI: http://repository.untar.ac.id/id/eprint/35989

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