Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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Novia Nanda Risty, PENGARUH PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITYTERHADAP FINANCIAL LEVERAGE PADA PERUSAHAAN HIGH-PROFILE YANG TERDAFTARRNDI BURSA EFEK INDONESIA. Banda Aceh Fakultas Ekonomi,

The purpose of the research is to examine the influence of corporate social responsibility (csr) toward financial leverage in high-profile companies. the populations in this study are 31 high-profile cooperation and they are non financial sector which are listed in indonesian stock exchange for 2005, 2006 and 2007. the data are achieved from annual report, sustainability reporting and financial statement. the data is analyzed by using census method that means all populations are analyzed. the aim populations are 93 cooperation (31 cooperation in 2005, 31 cooperation in 2006 and 31 population in 2007). the research uses secondary data which are annual report and financial statement. the data analyses in the research uses simple regression analysis. the result of the research shows the corporate social responsibility influences financial leverage. nevertheless, the correlation between them is still low. it indentificates that the investors still don't use social information as one of main information in decision making. the result of this research is expected that it can contribute for all people, especially for the investors and investor candidates in doing fundamental analysis for decision making. keywords : corporate social responsibility, financial leverage



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