Sabriyah, Liza (2014) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA (BEI). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Dalam Pasal 74 UU ayat 1 PT menyebutkan bahwa setiap perseroan yang menjalankan kegiatan usahanya di bidang dan/atau berkaitan dengan sumber daya alam wajib melaksanakan tanggung jawab sosial dan lingkungan. Tujuan dari penelitian ini adalah untuk mengetahui bukti empiris mengenai pengaruh pengungkapan CSR terhadap profitabilitas (ROA) perusahaan. Sampel penelitian diambil secara purposive sampling, dengan kriteria: (1) Perusahaan pertambangan tersebut terdaftar dalam Bursa Efek Indonesia tahun 2010 sampai dengan tahun 2012, (2) Perusahaan tersebut mengungkapkan Annual Report dengan lengkap dari tahun 2010-2012, dan (3) Perusahaan tersebut mengungkapkan CSR dalam Annual Report dari tahun 2010-2012. Penelitian ini menggunakan pendekatan kuantitatif dengan strategi penelitian yaitu survey. Dalam pengujian dilakukan dengan menggunakan teknik analisis korelasi, analisis regresi linier sederhana dan uji hipotesis. Perhitungan analisis dibantu menggunakan program komputer (SPSS versi 20.0). Hasil penelitian dengan uji regresi dan uji hipotesis menunjukkan pengaruh yang signifikan dan positif. Namun hasil dari analisis korelasi didapatkan hubungan yang lemah, namun tetap berpengaruh signifikan. Dengan hasil demikian menunjukkan bahwa pengungkapan Corporate Social Responsibility secara simultan berpengaruh signifikan terhadap Profitabilitas (ROA). In Article 74 paragraph 1 of the Act states that any company PT is conducting its business activities in the field and / or related to the natural resources required to carry out social and environmental responsibility. The purpose of this study was to determine the empirical evidence on the effect of CSR on profitability ( ROA ) of the company. Samples were taken by purposive sampling, with the following criteria: ( 1 ) the mining company listed on the Indonesia Stock Exchange in 2010 until 2012, ( 2 ) the Company's Annual Report disclose the complete from 2010-2012, and ( 3 ) the Company disclose CSR Annual Report of 2010-2012. This study uses a quantitative approach to research strategies that survey. In testing done by using correlation analysis, simple linear regression analysis and hypothesis testing. Calculation assisted analysis using a computer program ( SPSS version 20.0 ). The results of the study with regression and hypothesis testing showed significant and positive influence. However, the results obtained from the analysis of correlation relationship is weak, but still significant effect. With such results show that the disclosure of corporate social responsibility simultaneously significant effect on profitability ( ROA ).
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | atik | ||||||||
| Date Deposited: | 28 Feb 2023 06:12 | ||||||||
| Last Modified: | 28 Feb 2023 06:12 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9753 |
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