Pengaruh Corporate Social Responsibility, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan
Abstract
This study aimed to analyze the impacts of corporate social responsibility,
capital structure, and firm size on corporate financial performance. Corporate
social responsibility was measured by using CSRDI (Corporate Social
Responsibility Disclosure Index). Capital structure was measured by using
solvability ratio. Firm size was measured by using multiplication of natural
logarithm with revenues and multiplication of logarithm with beginning year
market value. Corporate financial performance was measured by using liquidity
ratio, activity ratio, and profitability ratio. This study include intellectual capital
as control variable. Purposive sampling method was used by data collecting on this
study. Total number of samples were 50 service sector companies which listed on
Indonesian Stock Exchange with 2011-2015 years observation. Structural equation
model (SEM) was used as analyses tool in this study with using partial least squares
path modeling (PLS-SEM) technique that was helped by PLS software. The results
of this study showed that corporate social responsibility has positive impact and it
is significantly affects corporate financial performance. Meanwhile capital
structure and firm size have negative impact and significantly affect corporate
financial performance.
Collections
- Akuntansi [4399]