ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN

2014Analisis Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja \ud Keuangan Perusahaan Pada perusahaan PT ANTAM Tbk. UBPN Sulawesi \ud Tenggara \ud ( Studi Kasus ) \ud Analysis Effect of Corporate Social Responsibility (CSR) to the Company's \ud financial performance in PT ANTAM Tbk. UBPN Sulawesi Tenggara \ud (Case Study) \ud Shuwandi Andi Padang \ud Harryanto \ud Natsir Kadir \ud \ud Tujuan dari penelitian ini adalah untuk melihat sejauh mana pengaruh penerapan \ud Corporate Social Responsibility (CSR) pada PT. ANTAM Tbk. UBPN Sulawesi \ud Tenggara, dengan menganalisis seberapa besar pengaruh dan hubungan \ud Corporate Social Responsibility terhadap kinerja keuangan PT. ANTAM Tbk. \ud Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, \ud analisis regresi berganda, dan analisis korelasi berganda. Berdasarkan hasil \ud analisis biaya sosial masyarakat lokal berpengaruh positif dan signifikan terhadap \ud kinerja perusahaan. Peningkatan biaya sosial masyarakat lokal dapat diikuti oleh \ud adanya kenaikan kinerja perusahaan (laba). Berdasarkan hasil pengujian regresi \ud antara biaya lingkungan dengan kinerja perusahaan (laba) yang menunjukkan \ud bahwa adanya peningkatan biaya lingkungan dapat diikuti oleh adanya \ud peningkatan kinerja perusahaan (laba), semakin tinggi biaya lingkungan dapat \ud diikuti oleh peningkatan laba. \ud Kata Kunci: Biaya Sosial, Biaya Lingkungan, Kinerja Keuangan. \ud The purpose of this research is to identify the influence of Corporate Social \ud Responsibility (CSR) on PT. Antam tbk. UBPN southeast sulawesi, by analyzing \ud the influences and the engagement of Corporate Social responsibility towards the \ud finance performance of PT. ANTAM Tbk. This research used descriptive analysis, \ud regression analysis, and correlation analysis. The result showed that the cost of \ud local social community has a significant and positive impacts on The company \ud performance. An increase in the costs of local communities can be followed by \ud increasing from the company performance(profit). Based on the regression \ud testing results of the cost of the environment with the company performance \ud (Profit) it is indicated that an improvement in environmental costs can be followed \ud by an improvement in the company performance as well (Profit), the higher of the \ud environmental costs could be followed by profit improvement. \ud Keyword: Social Cost, Environmental Cost, Financial Performance