PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL PEMODERASI

Delista, Shelly (2016) PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL PEMODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

Corporate Social Responsibility (CSR) is the responsibility of companies towards society and the environment around the company as a result of operating activities of the company. Companies that run Corporate Social Responsibility (CSR) tend to be regarded as a company that has good financial performance and added value for investors and other parties. However, with the implementation of CSR, earnings quality also affect its implementation, which ultimately will affect the company's financial performance. This study aims to determine whether quality of earnings can moderate the implementation of Corporate Social Responsibility on the financial performance of the company.. The population in this study is the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2014. The sampling technique was purposive sampling which resulted in a sample of 27 companies. Data analysis techniques is moderated regression analysis (MRA) using the statistical program R. The test results showed that the quality of earnings is not a moderating variable in the application of CSR to the company's financial Keywords: Corporate Social Responsibility, Corporate Financial Performance, Quality of Earnings.

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