Dinamisme dan kepedulian Lingkungan Memoderasi Hubungan Antara CSR dengan Kinerja Perusahaan
NILA NURAINI (Pembimbing: Sumiyana, Drs., M.Si.), Sumiyana, Drs., M.Si.
Corporate social responsibility dianggap sebagai investasi masa depan atau jangka panjang bagi perusahaan. Corporate social responsibility dinilai mampu meningkatakan kinerja perusahaan yang dinilai dengan ROA dan NPM. Hubungan diantara kinerja perusahaan dengan corporate social responsibility dinilai dengan tambahan variabel lain yaitu dinamisme dan kepedulian lingkungan.
Penelitian ini bertujuan untuk mengidentifikasikan pengaruh corporate social responsibility dengan kinerja perusahaan (ROA dan NPM), kemudian dengan adanya fakktor tambahan lain dinamisme dan kepedulian lingkungan mampu mempererat hungungan tersebut pada perusahaan manufaktur. Populasi di dalam penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di PROPER dan Bursa Efek Indonesia selama tiga tahun. Pemilihan sampel menggunakan metode purposive sampling, di dapat 91 perusahaan yang memenuhi kriteria.
Analisis data dilakukan dengan menggunakan asumsi klasik, analisi regresi, dan moderated regression analysis. Hasil uji memperlihatkan bahwa corporate social responsibility berpengaruh signifikan positif terhadap kinerja perusahaan (ROA dan NMP) dan adanya dinamisme dan kepedulian lingkungan sebagai variabel pemoderasi mampu meningkatkan keeratan hubungan antara corporate social responsibility dengan kinerja perusahaan.
Corporate Social Responsibility is considered as a future or long-term investment to corporate. Corporate Social Responsibility considered able to increase the company's performance assessed by ROA and NPM. The relationship between company performance with corporate social responsibility assessed with the addition of other variables such as the dynamism and environmental concerns.
This study aims to identify the influence of corporate social responsibility to corporate performance (ROA and NPM), with the other additional variables such as the dynamism and environmental concerns are able to strengthen the relationship on manufacturing companies. The population in this study on manufacturing companies listed on the PROPER and Indonesian Stock Exchange for three years. Selection of the sample using purposive sampling method, there are 91 companies that meet the criteria.
Data analysis was performed using the classical assumption, regression analysis, and moderated regression analysis. Test results show that corporate social responsibility has a significant positive impact on corporate performance (ROA and NMP), and the dynamism and environment concerns as a moderating variable can improve the relationship between corporate social responsibility to corporate performance.
Kata Kunci : corporate social responsibility, ROA, NPM, dynamism environment, environment concern, dinamime lingkungan, kepedulian lingkungan
