PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN LQ45

ABSTRACT

The goal for this research is to find out the influence of the Corporate Social
Responsibility (CSR) at the work of several LQ45 companies, where said
companies in 2016-18 period are the population of this study, especially those
which archived the Sustainable and Responsible Investment (SRI) of the
Indonesian Biological Institute (KEHATI), or shortly SRI-KEHATI. Sampling
used for this study is a non-probability census mode, where all the LQ45
companies in said period are listed. This secondary-typed data includes both CSR
and the Return on Assets (ROA) variables, while the analysis requires
Kolmogorov-Smirnov test and, due to abnormally distributed data, the non�parametrical Kruskal-Wallis H test, using PSPP aplication. This test reveals no
influence of this responsibility upon the said companies’ work.

Keywords included: CSR, Return on Assets (ROA), Greenwashing, SRI�KEHATI, stakeholder