PENGARUH EMPLOYMENT COST DAN COMMUNITY COST SEBAGAI PARAMETER CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG LISTING DI BEI

Abstract

The purpose of the research is to determine the effect of employment cost
and community cost as a parameter of corporate social responsibility to the
financial performance of banking companies listing on the stock exchange
Indonesia. The population is the entire banking company listed on the Indonesian
stock exchange. The sample of the research is 12 companies for 5 years. The
type of data used is the type of data qualitative and quantitative, the data source
in use is secondary data, data collection techniques namely documentation,
research library and internet. Methods of data analysis using multiple regression
analysis. From the results of multiple linear regression test The results obtained
by regression equation Y = 0.014 + 2.397 X1 - 3.123 X2 + e. The result of
determination coefficient obtained by R Square (R2) is equal to 0,400 this means
40% variable of financial performance influenced by employment cost and
community cost, while the rest equal to 60% influenced by other variables not
discussed in this research variable or at influencing by other variables that are
not meticulously. The employment cost and community cost or significant and
significant to financial performance of banking company that listing in Indonesia
stock exchange.