Analisis Keterkaitan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Tambang di Bursa Efek Indonesia Tahun 2015-2019

Abstract

Nowadays the issue of corporate social responsibility has become important, as well as challenging for many companies around the world. Aside from making a profit, many companies are obligated to conduct corporate social responsibility (CSR) to contribute to people’s lives. The purpose of this research is to investigate whether the implementation of CSR activities has an association with the financial performance (FP) of Mining companies listed in the Indonesia Stock Exchange (IDX) in the period 2015-2019. Accounting-based measures and marketing-based measures are used to measure the financial performance of selected mining companies. With these two measured as well as variables such as CSR score, firm size, risk, industry sub-sector, R&D intensity, Global Reporting Initiative indicator, assurance big four, research is conducted on a sample of 39 mining companies. Finally, SPSS (Statistical Package for Social Sciences) is used to test the developed hypothesis 2 regression model. The result suggests that some variables have an effect as well as no effect on ROA and EPS of mining companies in the period 2015-2019.

Pada zaman ini, isu tanggung jawab sosial perusahaan sudah menjadi isu yang penting sekaligus menantang bagi perusahaan di seluruh dunia. Di samping mengejar keuntungan, perusahaan dituntut untuk berkontribusi pada kehidupan masyarakat. Tujuan dari penelitian ini adalah untuk menganalisa apakah implementasi CSR perusahaan tambang yang terdaftar di BEI tahun 2015-2019 berdampak terhadap kinerja keuangannya. Metode pengukuran “accounting-based” dan “marketing-Based” digunakan untuk melakukan analisa kinerja keuangan perusahaan, bersama dengan variabel lain seperti skor CSR, ukuran perusahaan, risiko, industri, biaya operasional, indikator GRI, audit “Big four”, pada 39 sampel perusahaan tambang yang dipilih. Sistem SPSS (Statistical Package for Social Sciences) digunakan untuk menguji 2 regresi model hipotesis yang dikembangkan. Hasil penelitian menyimpulkan ada beberapa variabel yang berdampak signifikan dan tidak signifikan terhadap kinerja keuangan pada perusahaan tambang di BEI selama 2015-2019.