PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

• Main Author: Merakati, Dewanty (Author)
• Format: Book
• Published: 2016-02-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/20699/1/S_PEA_1105147_Title.pdf; http://repository.upi.edu/20699/2/S_PEA_1105147_Abstract.pdf; http://repository.upi.edu/20699/3/S_PEA_1105147_Table_of_content.pdf; http://repository.upi.edu/20699/4/S_PEA_1105147_Chapter1.pdf; http://repository.upi.edu/20699/5/S_PEA_1105147_Chapter2.pdf; http://repository.upi.edu/20699/6/S_PEA_1105147_Chapter3.pdf; http://repository.upi.edu/20699/7/S_PEA_1105147_Chapter4.pdf; http://repository.upi.edu/20699/8/S_PEA_1105147_Chapter5.pdf; http://repository.upi.edu/20699/9/S_PEA_1105147_Bibliography.pdf; http://repository.upi.edu/20699/10/S_PEA_1105147_Appendix.docx
• Keywords: HB Economic Theory; HG Finance

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR). Pengukuran profitabilitas diukur dengan menggunakan indikator Return On Assets (ROA) sedangkan untuk pengungkapan CSR dalam penelitian ini diukur berdasarkan Indikator Global Reporting Initiative Index (GRI Index). Jenis penelitian yang digunakan adalah penelitian deskriptif verifikatif, dengan metode survey terhadap data sekunder berupa laporan tahunan atau annual report yang dipublikasikan perusahaan untuk periode 2014. Dengan jumlah sampel sebanyak 115 perusahaan manufaktur yang terdaftar di BEI. Analisis statistik yang digunakan adalah analisis regresi linier sederhana yang didahului oleh uji normalitas dan linearitas sebagai prasarat uji regresi kemudian dilakukan pengujian keberartian regresi (uji F) dan pengujian keberartian koefisien regresi (uji t). Hasil uji hipotesisnya adalah profitabilitas tidak berpengaruh terhadap pengungkapan Corporate Social responsibility (CSR).---------- This study aimed to examine the effect of profitability on Corporate Social Responsibility (CSR) disclosure of the company. Profitability is measured using indicators Return on Assets (ROA) while CSR disclosure in this study were measured by the Indicators Global Reporting InitiativeIndex (GRI Index). This type of research is descriptive verification study, with the survey method of secondary data in the form of an annual report or the annual report published by the company for the period 2014. With a total sample of 115 companies listed on the Stock Exchange.Statistical analysis used was a simple linear regression analyzes were preceded by tests of normality and linearity as a prerequisite regression test then testing the significance of the regression (F test) and testing the significance of regression coefficients (t-test). The result of hypothesis is profitability has no effect on Corporate Social Responsibility (CSR) disclosure.