Uji Signifikansi Parsial Uji t Uji Koefisien Determinasi R

90 Lampiran 4 Pengujian Hipotesis

a. Uji Signifikansi Simultan Uji F

Dependent Variable: PER? Method: Pooled EGLS Cross-section random effects Date: 082816 Time: 15:21 Sample: 2012 2015 Included observations: 4 Cross-sections included: 24 Total pool balanced observations: 96 Swamy and Arora estimator of component variances R-squared 0.338637 Mean dependent var 6.828044 Adjusted R-squared 0.301895 S.D. dependent var 3.917424 S.E. of regression 3.273113 Sum squared resid 964.1941 F-statistic 9.216533 Durbin-Watson stat 1.587014 ProbF-statistic 0.000000

b. Uji Signifikansi Parsial Uji t

Dependent Variable: PER? Method: Pooled EGLS Cross-section random effects Date: 082816 Time: 15:21 Sample: 2012 2015 Included observations: 4 Cross-sections included: 24 Total pool balanced observations: 96 Swamy and Arora estimator of component variances Variable Coefficient Std. Error t-Statistic Prob. CSR? 0.021168 0.038662 0.547529 0.5854 CAR? 0.069660 0.156851 0.444118 0.6580 NPL? -0.187227 0.468791 -0.399382 0.6906 NIM? 0.595738 0.212284 2.806323 0.0061 ROE? 0.315010 0.084255 3.738762 0.0003 C 1.895456 3.212169 0.590086 0.5566 Universitas Sumatera Utara 91

c. Uji Koefisien Determinasi R

2 Dependent Variable: PER? Method: Pooled EGLS Cross-section random effects Date: 082816 Time: 15:21 Sample: 2012 2015 Included observations: 4 Cross-sections included: 24 Total pool balanced observations: 96 Swamy and Arora estimator of component variances R-squared 0.338637 Mean dependent var 6.828044 Adjusted R-squared 0.301895 S.D. dependent var 3.917424 S.E. of regression 3.273113 Sum squared resid 964.1941 F-statistic 9.216533 Durbin-Watson stat 1.587014 ProbF-statistic 0.000000 Universitas Sumatera Utara 92 Lampiran 5 Tabulasi Data Variabel Penelitian No. EMITEN Tahun Modal ATMR KREDIT KREDIT BRUTO KREDIT BERMASALAH Net Interest Laba Setelah Pajak Ekuitas Harga Saham EPS PER CSR CAR NPL NIM ROE 1 AGRO 2012 354.193 2.393.132 2.437.778 2.531.073 39.485 182.945 33.027 371.925 147 9 16,10 26,98 14,80 1,56 7,50 8,88 2013 843.207 3.904.013 3.599.256 3.698.593 35.137 225.141 52.440 836.907 118 10 11,73 28,57 21,60 0,95 6,26 6,27 2014 902.376 4.733.908 4.593.676 4.694.580 61.968 259.192 59.408 894.681 103 8 12,92 28,57 19,06 1,32 5,64 6,64 2015 1.370.674 6.196.867 5.912.690 6.044.522 79.788 355.771 80.492 1.352.412 97 9 11,41 34,92 22,12 1,32 6,02 5,95 2 BACA 2012 624.532 3.470.212 2.813.287 2.831.618 44.456 162.175 47.714 657.788 113 11 10,76 22,22 18,00 1,57 5,76 7,25 2013 852.686 4.236.092 3.734.689 3.743.319 119.412 209.042 70.477 906.390 131 14 9,16 22,11 20,13 3,19 5,60 7,78 2014 925.852 5.633.486 4.729.920 4.738.550 11.373 221.761 74.901 971.788 201 12 17,20 30,16 16,43 0,24 4,69 7,71 2015 1.261.074 7.124.329 6.044.761 6.052.658 45.395 292.412 196.164 1.053.416 205 14 14,45 23,81 17,70 0,75 4,84 18,62 3 BBCA 2012 46.304.184 315.123.731 252.211.007 256.228.415 563.703 21.238.123 11.718.460 51.897.942 9.100 480 18,96 41,27 14,69 0,22 8,42 22,58 2013 58.604.765 365.510.273 306.203.573 311.814.829 592.448 26.425.140 14.256.239 63.966.678 9.600 579 16,58 71,43 16,03 0,19 8,63 22,29 2014 70.961.097 411.665.878 339.306.154 346.010.396 761.223 32.026.694 18.070.082 77.920.617 13.125 669 19,62 73,02 17,24 0,22 9,44 23,19 2015 91.926.871 483.083.499 377.669.347 386.695.692 850.731 35.868.796 18.035.768 89.624.940 13.300 731 18,19 73,02 19,03 0,22 9,50 20,12 4 BBKP 2012 5.820.205 35.620.713 44.594.681 45.530.740 787.682 2.461.706 434.980 4.996.742 620 104 5,94 39,68 16,34 1,73 5,52 8,71 2013 6.574.389 43.468.860 47.663.059 48.461.043 804.453 2.443.840 623.954 6.213.369 620 117 5,32 22,22 15,12 1,66 5,13 10,04 2014 6.896.811 48.551.547 54.343.712 55.262.577 1.138.409 2.473.400 726.808 6.821.480 750 80 9,41 41,27 14,21 2,06 4,55 10,65 2015 8.384.416 61.814.951 64.863.291 66.043.142 1.419.928 2.897.438 964.307 7.535.179 700 106 6,60 39,21 13,56 2,15 4,47 12,80 5 BBNI 2012 39.198.859 235.143.100 193.834.670 200.742.305 1.525.642 15.458.991 7.048.362 43.525.291 3.700 378 9,79 31,90 16,67 0,76 7,98 16,19 2013 43.563.420 288.616.781 243.757.807 250.637.843 1.403.572 19.058.281 9.057.941 47.683.505 3.950 486 8,13 37,14 15,09 0,56 7,82 19,00 2014 50.352.050 310.485.402 270.651.986 277.622.281 863.192 22.761.390 10.829.379 61.021.308 6.100 578 10,55 36,51 16,22 0,31 8,41 17,75 2015 73.798.800 378.564.646 314.066.531 326.105.149 2.330.932 25.560.196 9.140.532 78.438.222 4.990 487 10,25 35,56 19,49 0,71 8,14 11,65 6 BBNP 2012 722 5.928 5.824.394 5.884.623 34.131 388.289 85.430 661.260 1.300 205 6,34 47,62 12,17 0,58 6,67 12,92 2013 1.132 7.188 6.988.227 7.066.300 31.798 431.169 105.234 1.052.398 1.480 178 8,31 52,38 15,75 0,45 6,17 10,00 2014 1.196 7.224 6.631.713 6.711.199 94.628 437.717 96.532 1.138.101 2.310 143 16,15 57,14 16,55 1,41 6,60 8,48 2015 1.289 7.132 6.376.519 6.477.703 257.813 447.685 66.867 1.195.493 1.910 99 19,29 57,14 18,07 3,98 7,02 5,59 7 BBRI 2012 55.133.677 325.352.028 336.081.042 350.758.262 6.313.649 36.483.766 18.687.380 64.881.779 6.950 757 9,18 57,14 16,95 1,80 10,86 28,80 2013 69.472.036 408.858.393 419.144.730 434.316.466 6.731.905 44.106.271 21.354.330 79.327.422 7.250 865 8,38 49,21 16,99 1,55 10,52 26,92 2014 85.706.557 468.182.076 479.211.143 495.097.288 8.367.144 51.442.410 24.226.601 97.705.834 11.650 982 11,87 60,32 18,31 1,69 10,73 24,80 2015 110.580.617 537.074.938 547.318.355 564.480.538 11.402.507 58.279.767 25.410.788 113.127.179 11.425 1.030 11,09 55,56 20,59 2,02 10,65 22,46 8 BDMN 2012 24.662.658 130.486.278 90.828.149 93.107.828 195.526 12.922.108 4.117.148 28.733.311 5.650 419 13,50 49,21 18,90 0,21 14,23 14,33 2013 27.701.698 155.140.150 103.468.254 105.780.641 1.057.806 13.531.043 4.159.320 31.552.983 7.992 422 18,95 41,27 17,86 1,00 13,08 13,18 2014 29.571.768 164.294.433 106.774.211 109.575.129 1.468.307 13.679.836 2.682.662 32.646.840 4.525 272 16,66 52,38 18,00 1,34 12,81 8,22 2015 31.228.103 158.765.696 99.483.055 102.842.988 2.036.291 13.648.234 2.469.157 34.214.849 3.200 250 12,82 36,51 19,67 1,98 13,72 7,22 9 BMRI 2012 61.947.504 400.189.948 370.570.356 384.581.706 1.769.076 27.530.592 16.043.618 75.755.589 8.100 664 12,19 60,32 15,48 0,46 7,43 21,18 2013 73.345.421 491.276.170 450.634.798 467.170.449 2.709.589 32.776.626 18.829.934 88.790.596 7.850 780 10,06 49,21 14,93 0,58 7,27 21,21 2014 85.479.697 514.904.536 505.394.870 523.101.817 423.712 39.132.424 20.654.783 104.844.562 10.775 852 12,65 63,49 16,60 0,08 7,74 19,70 2015 107.388.146 577.345.989 564.393.595 586.675.437 5.280.079 45.363.103 21.152.398 119.491.841 9.250 872 10,61 58,73 18,60 0,90 8,04 17,70 Universitas Sumatera Utara 93 Lanjutan Lampiran 5 No. EMITEN Tahun Modal ATMR KREDIT KREDIT BRUTO KREDIT BERMASALAH Net Interest Laba Setelah Pajak Ekuitas Harga Saham EPS PER CSR CAR NPL NIM ROE 10 BNBA 2012 429.006 2.336.444 2.225.685 2.240.961 38 186.524 25.765 522.505 165 25 6,67 44,44 18,36 0,0017 8,38 4,93 2013 489.197 2.878.836 2.821.070 2.827.422 90 212.286 56.197 564.403 400 24 16,45 41,27 16,99 0,0032 7,53 9,96 2014 532.392 3.531.892 3.528.465 3.535.325 2.828 226.096 51.828 602.140 382 22 17,04 44,44 15,07 0,08 6,41 8,61 2015 1.236.664 4.835.445 4.293.193 4.314.490 16.827 269.907 56.950 1.233.868 215 25 8,71 33,33 25,57 0,39 6,29 4,62 11 BNGA 2012 23.361.501 154.867.866 137.104.439 140.776.159 1.562.615 9.709.219 4.249.861 22.651.912 2.784 168 16,53 63,49 15,08 1,11 7,08 18,76 2013 26.877.844 174.778.989 145.808.989 149.691.501 2.320.218 10.120.691 4.296.151 25.886.687 1.920 170 11,27 61,90 15,38 1,55 6,94 16,60 2014 29.622.901 192.486.562 163.623.334 169.380.619 3.285.984 10.689.495 4.335.179 28.447.694 835 93 8,96 61,90 15,39 1,94 6,53 15,24 2015 30.303.222 187.565.919 163.682.732 170.732.978 2.714.654 11.386.360 1.575.060 28.679.387 84 17 4,96 38,10 16,16 1,59 6,96 5,49 12 BNII 2012 11.643.164 90.714.496 75.035.586 76.087.918 616.312 5.313.735 2.274.545 9.667.493 405 21 19,29 38,10 12,83 0,81 7,08 23,53 2013 14.271.060 113.013.628 94.500.410 95.469.670 1.479.780 5.514.870 1.446.232 12.408.401 310 26 11,92 60,32 12,63 1,55 5,84 11,66 2014 18.142.608 115.381.206 96.755.697 98.030.670 1.450.854 5.931.696 1.151.830 14.650.051 98 11 8,91 49,21 15,72 1,48 6,13 7,86 2015 18.036.571 118.914.453 102.330.246 104.201.707 2.521.681 6.488.238 1.143.562 15.743.268 171 17 10,06 34,92 15,17 2,42 6,34 7,26 13 BNLI 2012 16.797.965 100.400.282 122.830.812 124.180.423 509.140 4.690.329 1.368.132 12.495.534 1.317 150 8,78 46,03 16,73 0,41 3,82 10,95 2013 18.487.427 127.400.800 150.169.207 151.571.851 500.187 5.135.555 1.725.873 14.126.644 1.260 162 7,78 34,92 14,51 0,33 3,42 12,22 2014 19.832.236 143.851.568 157.876.854 159.882.351 1.007.259 5.412.554 3.296.081 17.083.109 1.505 134 11,23 44,44 13,79 0,63 3,43 19,29 2015 21.715.039 142.768.976 157.713.808 161.333.263 5.485.331 6.196.899 623.369 18.812.844 1.102 171 6,44 42,86 15,21 3,40 3,93 3,31 14 BSIM 2012 1.790.135 9.897.087 10.293.836 10.386.084 266.922 780.192 227.906 1.852.608 225 24 9,55 31,75 18,09 2,57 7,58 12,30 2013 2.637.497 12.088.898 10.909.738 10.966.071 232.481 826.360 496.526 2.754.260 240 18 13,43 31,75 21,82 2,12 7,57 18,03 2014 2.329.054 16.197.119 14.223.357 14.298.435 366.040 987.625 154.932 3.164.114 104 12 8,90 38,10 14,38 2,56 6,94 4,90 2015 3.250.366 22.618.674 17.327.762 17.327.762 518.100 1.331.183 185.153 3.669.611 130 13 9,86 39,68 14,37 2,99 7,68 5,05 15 BBTN 2012 9.433.162 53.321.389 74.621.792 75.410.705 3.183.525 4.726.819 1.363.962 10.278.871 1.450 147 9,86 58,73 17,69 4,22 6,33 13,27 2013 10.353.005 66.261.700 91.378.847 92.386.308 3.971.927 5.653.323 1.562.161 11.556.753 870 148 5,88 46,03 15,62 4,30 6,19 13,52 2014 11.171.458 76.332.641 104.905.865 106.271.277 4.451.513 5.464.581 1.145.572 12.252.895 1.205 108 11,16 46,03 14,64 4,19 5,21 9,35 2015 13.893.026 81.882.087 126.006.434 127.732.158 4.566.748 6.811.076 1.850.907 13.860.107 1.295 175 7,40 46,03 16,97 3,58 5,41 13,35 16 BTPN 2012 6.868.996 31.969.346 38.995.514 38.844.096 121.362 6.071.114 1.978.986 7.733.927 8.660 341 25,40 87,30 21,49 0,31 15,57 25,59 2013 8.972.273 38.860.695 46.223.214 46.105.437 175.381 7.048.449 2.131.101 9.907.865 7.950 365 21,78 42,86 23,09 0,38 15,25 21,51 2014 10.857.362 46.791.362 52.100.975 51.993.574 211.464 7.040.783 1.885.127 11.927.076 3.950 315 12,54 41,27 23,20 0,41 13,51 15,81 2015 13.206.999 55.500.147 58.710.409 58.587.383 236.367 7.695.611 1.752.609 13.923.859 5.210 281 18,54 44,44 23,80 0,40 13,11 12,59 17 BVIC 2012 1.776.872 9.589.801 7.580.958 7.823.868 179.634 338.754 205.571 1.469.192 417 26 16,35 19,56 18,53 2,30 4,47 13,99 2013 2.345.421 12.711.054 11.076.019 11.308.620 330.212 477.141 262.636 1.644.776 625 33 19,05 17,62 18,45 2,92 4,31 15,97 2014 2.476.732 13.569.183 12.245.677 12.430.390 476.593 337.620 1.653.642 21.364.882 120 15 7,86 22,86 18,25 3,83 2,76 7,74 2015 2.707.522 14.252.767 12.824.744 13.094.048 428.418 356.480 1.748.452 23.250.686 105 13 7,97 22,38 19,00 3,27 2,78 7,52 18 INPC 2012 2.695.768 16.539.984 15.201.934 15.212.135 267.734 826.029 133.349 1.937.327 111 16 7,14 29,21 16,30 1,76 5,43 6,88 2013 2.588.566 16.430.172 15.352.474 15.431.270 123.450 998.257 487.119 2.611.823 264 17 15,27 52,38 15,75 0,80 6,50 18,65 2014 2.949.866 18.804.389 17.018.062 17.150.089 289.837 954.776 112.376 2.691.006 79 9 9,20 32,38 15,69 1,69 5,61 4,18 2015 2.999.091 18.804.389 17.112.628 17.339.225 216.740 1.003.503 71.294 2.765.770 37 5 6,74 50,79 15,95 1,25 5,86 2,58 Universitas Sumatera Utara 94 Lanjutan Lampiran 5 No. EMITEN Tahun Modal ATMR KREDIT KREDIT BRUTO KREDIT BERMASALAH Net Interest Laba Setelah Pajak Ekuitas Harga Saham EPS PER CSR CAR NPL NIM ROE 19 MAYA 2012 1.548 14.164 12.079.060 12.216.247 261.089 742.214 263.289 1.845.739 845 85 9,92 34,92 10,93 2,14 6,14 14,26 2013 2.757 19.597 17.568.211 17.683.639 113.170 1.003.373 481.844 2.412.324 2.750 111 24,82 38,10 14,07 0,64 5,71 19,97 2014 2.933 28.607 25.942.815 26.004.334 319.306 1.118.057 512.733 2.781.184 1.880 123 15,23 39,68 10,25 1,23 4,31 18,44 2015 4.868 37.542 34.099.344 34.241.046 772.790 1.696.028 835.808 4.587.073 1.950 163 11,98 39,68 12,97 2,26 4,97 18,22 20 MCOR 2012 719.143 5.187.694 4.492.659 4.525.245 65.164 267.933 41.184 755.665 169 24 6,99 30,16 13,86 1,44 5,96 5,45 2013 966.668 6.583.700 5.461.285 5.483.875 72.936 288.099 78.306 1.035.379 127 18 7,02 30,16 14,68 1,33 5,28 7,56 2014 1.152.191 8.143.268 6.884.866 6.908.478 167.876 296.502 52.901 1.221.079 71 9 7,91 34,92 14,15 2,43 4,31 4,33 2015 1.383.164 8.440.446 7.231.871 7.260.917 190.962 375.536 67.378 1.413.732 77 11 7,11 28,57 16,39 2,63 5,19 4,77 21 MEGA 2012 5.567.133 31.630.396 26.650.298 26.986.195 350.821 3.342.112 1.377.412 6.262.821 5.330 198 26,92 51,27 17,60 1,30 12,54 21,99 2013 7.120.558 35.409.487 29.779.302 30.172.864 494.835 5.673.978 1.381.558 6.118.505 2.050 75 27,33 51,27 20,11 1,64 19,05 22,58 2014 6.310.948 38.821.434 33.142.181 33.679.790 451.309 2.745.049 1.265.012 6.969.527 1.180 82 14,39 34,92 16,26 1,34 8,28 18,15 2015 10.708.977 42.968.132 31.748.472 32.458.301 584.249 3.302.818 2.204.491 11.517.195 2.420 151 16,03 41,27 24,92 1,80 10,40 19,14 22 NISP 2012 9.873.095 59.884.808 51.874.088 52.177.614 193.057 2.566.072 915.456 8.951.476 1.520 116 13,06 33,33 16,49 0,37 4,95 10,23 2013 14.275.975 74.034.874 62.706.614 63.221.059 221.274 3.139.288 1.547.618 13.496.552 1.230 129 9,54 34,92 19,28 0,35 5,01 11,47 2014 15.360.785 81.968.368 66.933.612 68.363.239 546.906 3.744.698 1.780.483 14.943.366 1.360 116 11,71 30,16 18,74 0,80 5,59 11,91 2015 17.488.007 100.982.940 84.040.768 85.879.019 669.856 4.418.917 1.993.175 16.411.347 1.275 131 9,75 26,98 17,32 0,78 5,26 12,15 23 PNBN 2012 18.685.640 114.556.405 91.651.941 92.961.240 446.214 5.473.867 2.278.335 17.647.765 630 87 7,20 42,86 16,31 0,48 5,97 12,91 2013 22.162.463 132.420.744 103.071.931 104.829.874 786.224 5.862.131 2.454.475 19.958.433 660 94 7,03 42,86 16,74 0,75 5,69 12,30 2014 24.719.660 142.880.591 111.944.302 113.936.968 592.472 6.206.941 2.593.743 23.056.891 1.165 98 11,86 42,86 17,30 0,52 5,54 11,25 2015 31.465.905 156.315.862 117.743.573 120.403.114 662.217 7.201.296 4.956.719 30.806.209 995 58 17,04 29,68 20,13 0,55 6,12 16,09 24 SDRA 2012 662.943 4.510.549 5.203.977 5.260.844 68.917 432.420 91.928 537.907 670 51 13,06 36,51 14,70 1,31 8,31 17,09 2013 1.198.064 5.192.746 6.120.888 6.199.381 110.349 505.830 123.653 577.820 890 53 16,67 41,27 23,07 1,78 8,26 21,40 2014 2.360.326 11.497.416 11.306.632 11.468.312 207.576 893.710 762.893 3.904.265 673 48 14,11 30,79 20,53 1,81 7,90 19,54 2015 2.433.341 12.932.201 13.775.638 13.958.921 175.882 770.669 815.840 4.235.931 786 52 15,04 30,79 18,82 1,26 5,59 19,26 Universitas Sumatera Utara 81 DAFTAR PUSTAKA BUKU Untung, Hendrik Budi, 2009. Corporate Social Responsibility. Sinar Grafika, Jakarta Erlina, 2008. Metodologi Penelitian Bisnis : Untuk Akuntansi dan Manajemen, Edisi Kedua, Cetakan Pertama, Medan : USU Press. Syahyunan, 2015. Manajemen Keuangan, Perencenaan, Analisis dan Pengendalian Keuangan, Edisi Kedua, Medan : USU Press. Siagian, Matias dan Agus Suriadi, 2010. Tanggung Jawab Sosial Perusahaan CSR Perspektif Pekerjaan Sosial. FISIP USU Press, Medan. Situmorang, Syafrizal Helmi, dan Muslich Luthfi, 2015. Analisis Data untuk Riset Manajemen dan Bisnis, Edisi Ketiga, Medan : USU Press. SKRIPSI Agustina, Laras Ayu Aditya, 2014. Pengaruh CAR, NPL, NIM, LDR, dan BOPO Terhadap Nilai Perusahaan Dengan ROA Sebagai Variabel Intervening Pada Bank-Bank Umum Go Public Di Indonesia Periode 2008-2012. Skripsi : Universitas Dionegoro Agustina, Sylvia, 2013. Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan. Skripsi : Universitas Negeri Padang. JURNAL Haryono, Iskandar, 2015. Corporate Social Performance and Firm Value. Jurnal : Mulawarman University, Volume 4 Issue 11 Hal 73. Rahmawati, Dianita, 2011. Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable. Jurnal : Sebelas Maret University, Volume 7 Nomor 10 Hal 1038. Muliani, Yuniarta, 2014. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Dan Good Governance Sebagai Variabel Pemoderasi Studi Kasus Di Bursa Efek Indonesia Periode 2010-2012. Jurnal : Universitas Pendidikan Ganesha, Volume 2 Nomor 1 Hal 56. Universitas Sumatera Utara 82 Syukron, 2015. CSR DalamPerspektif Islam dan Perbankan Syariah. Jurnal : Volume 5 Nomor 1 Hal 1. Aryani, 2014. Analisis Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal : Sekolah Tinggi Ilmu Ekonomi Indonesia, Volume 3 Nomor 2 Hal 2. Rini, Rahayu, 2015. Pengaruh Rasio Kesehatan Bank Terhadap Profitabilitas Yang Dimoderasi Pengungkapan CSR Pada Perbankan Syariah Di Indonesia Tahun 2008-2013. Jurnal : Politeknik Pratama Mulia, Voume 11 Nomor 2 Hal 272. Gamayuni, Rika, 2015. The Effect Intangible Asset, Financial Prformancesand Financial Policies. Jurnal : international Journal of scientific and technology research, Volume 4 Nomor 01 Hal 202. Malik, Nadeem, 2014. Impact of corporate Social Responsibility on the financial Performances Of Bank In Pakistan. Jurnal : Institue of Southern Punjab,Volume 21 Nomor 9 Hal 10 Murtaza, 2014. Impact of Corporate Social Responsibility on Firm Financial Performances. Jurnal : University of Engineering and Technology Lahore, Volume 2 Nomor 4 Hal 1915. Chetty, Naidoo, 2014. The Impact of Corporate Social Responsibility on Firm Financial Performance In South Africa. Jurnal : University of The Witwaersrand, Volume 9 Nomor 2 Hal 194. Kanwal, Khanam, 2013. Impact of Corporate Social Responsibility On The Firm Financial Performance. Jurnal : University Bahawalpur, Volume 14 Nomor 5 Hal 67. Muliani, Yuniarta, 2014. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR dan GCG sebagai Variabel Pemoderasi. Jurnal : Universitas Pendidikan Ganesha, Volume 2 Nomor 1 Hal 10. Ardimas, Wardoyo,2014 : Pengaruh Kinerja Keuangan dan Corporate SoialResponsibility Terhadap Nilai Perusahaan Pada Bank Go Public Yang Terdaftar di BEI. Jurnal : Universitas Gunadarma, Volume 9 Nomor 1 Hal 231. WEBSITES http:www.idx.co.id http:seputar-mahasiswa.blogspot.co.id http:globalreporting.org Universitas Sumatera Utara 34 BAB III METODE PENELITIAN

3.1 Jenis Penelitian