Analisis Pengaruh Pengungkapan CSR, Leverage, dan Keputusan Investasi terhadap Kinerja Keuangan pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek di Indonesia dan Bursa Efek Malaysia Periode 2012-2016
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Institusion

Universitas Sumatera Utara

Author

Lubis, Ahmad Miryaza Arifudin

Subject

CSR Disclosure 

Datestamp

2018-12-21 02:16:47 

Abstract :
The goals of this research is to show the influence of CSR disclosure, leverage, and investment decision on financial performance of plantation company listed on The Indonesia Stock Exchange and Bursa Malaysia period 2012 to 2016. Population of this research are 56 companies with access the financial statement of annual report on website www.idx.co.id and www.bursamalaysia.com. Sampling method that used in this research is purposive sampling method, with 43 company samples to 5 years (2012-2016) with 215 analysis units. Analysis data method that is used in this research is multiple linear regression method. Based on the results of data processing using multiple linear regression method with SPSS software, known CSR disclosure has positive and significant influence on financial performance whilst leverage has negative and significant influence at 5% significance level. But investment decision has no effect on investment decision at 5% significance level.