The Influence of Corporate Social Responsibility Cost to Assets Turnover in Companies Listed in Indonesian Stock Exchange

Hasni , Yusrianti (2012) The Influence of Corporate Social Responsibility Cost to Assets Turnover in Companies Listed in Indonesian Stock Exchange. In: 13th MIICEMA International Conference, 12-13 October 2013, Palembang, Indonesia.

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    Abstract

    The purpose of this study is to find out whether the cost of social responsibility which is issued by the company (employee welfare cost, environment cost and community cost) either partially or simultaneously, effects the performance of mining and cement companies which are listed on the Indonesia Stock Exchange (BEI) during the years 2006-2010. The test is carried out using multiple linear regression analysis. Result shows that employee welfare cost, environment cost and community cost have not significant effect toward the Assets Turnover (ATO). Employee welfare cost and environment cost have positive correlation and not significant to Asssets Turnover (ATO). Furthermore, community cost has negative correlation and not significant to Asssets Turnover (ATO). Key words : Cost of Corporate Social Responsibility, Activity Performance (Assets Turnover)

    Item Type: Conference or Workshop Item (Paper)
    Uncontrolled Keywords: Cost of Corporate Social Responsibility, Activity Performance (Assets Turnover)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Mrs Hasni Yusrianti
    Date Deposited: 02 Apr 2014 10:53
    Last Modified: 02 Apr 2014 10:53
    URI: http://eprints.unsri.ac.id/id/eprint/3857

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