PENGARUH PROFITABILITAS DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

• Main Author: Hidayat, Syarif (Author)
• Format: Book
• Published: 2016-11-16.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/27509/1/S_PEA_1005528_Title.pdf; http://repository.upi.edu/27509/2/S_PEA_1005528_Abstract.pdf; http://repository.upi.edu/27509/3/S_PEA_1005528_Table_of_content.pdf; http://repository.upi.edu/27509/4/S_PEA_1005528_Chapter1.pdf; http://repository.upi.edu/27509/5/S_PEA_1005528_Chapter2.pdf; http://repository.upi.edu/27509/6/S_PEA_1005528_Chapter3.pdf; http://repository.upi.edu/27509/7/S_PEA_1005528_Chapter4.pdf; http://repository.upi.edu/27509/8/S_PEA_1005528_Chapter5.pdf; http://repository.upi.edu/27509/9/S_PEA_1005528_Bibliography.pdf; http://repository.upi.edu/27509/10/S_PEA_1005528_Appendix.pdf
• Keywords: HM Sociology; HN Social history and conditions. Social problems. Social reform

Industri pulp & kertas dalam pengungkapan CSR banyak menuai kritik karena kerap mengiklankan diri namun tidak sesuai dengan kinerja. Penelitian ini secara umum bertujuan untuk mengetahui pengaruh profitabilitas dan kinerja lingkungan terhadap pengungkapan tanggung jawab sosial pada industri pulp & kertas dan kayu yang terdaftar di BEI 2010-2013. Metode penelitian yang digunakan adalah metode penelitian kausalitas dengan menggunakan dua teknik pengumpulan data, yaitu melalui pengkajian literatur dan pengumpulan data sekunder. Hasil yang diperoleh adalah sebagai berikut : 1. Profitabilitas pada industri pulp & kertas dan kayu di BEI 2010-2013 kurang baik karena rata-rata setiap tahunnya selalu mengalami kerugian, 2. Kinerja lingkungan pada industri pulp & kertas dan kayu di BEI 2010-2013 sudah cukup baik, 3. Pengungkapan tanggung jawab pada industri pulp & kertas dan kayu di BEI 2010-2013 sudah cukup baik , 4. Ada pengaruh positif profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan, 5. Ada pengaruh positif kinerja lingkungan terhadap pengungkapan tanggung jawab sosial perusahaan. Dari hasil tersebut dapat disimpulkan bahwa berdasarkan hasil perhitungan regresi didapatkan pengaruh yang positif antara profitabilitas dan kinerja lingkungan terhadap pengungkapan tanggung jawab sosial perusahaan. ;---Pulp and paper industry in CSR disclosure have a lot of criticism because they often advertise their company but not in accordance with the performance. Based on the background, formulation of the problem in this research are how to describe the profitability, environmental performance, CSR, how the effect of profitability on the disclosure of social responsibility, and the influence of environmental performance on the disclosure of social responsibility in the pulp & paper industry and wood which listed in IDX 2010-2013. The method of this research is the method of causality using two techniques of data collection through the study of literature and secondary data collection. The results obtained are: 1. Profitability in the pulp & paper and wood in 2010-2013 IDX less well because on average each year is always a loss, 2. Environmental performance in the pulp & paper and wood in 2010-2013 IDX is good enough, 3. Disclosure of responsibility in the pulp and paper industry and the wood in IDX 2010-2013 is good enough, 4. There is a positive effect of profitability on the disclosure of corporate social responsibility, 5. There is a positive influence on the environmental performance of corporate social responsibility disclosure. From these results it can be concluded that based on results of the regression calculation obtained a positive influence between the profitability and environmental performance against the disclosure of corporate social responsibility.