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Pengaruh Pengungkapan Program Corporate Social Responsibility Terhadap Profitabilitas Perusahaan

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  • , Lu’Lu’ IL Maknuun

    (Lecture)

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui hubungan antara item-item di dalam pengungkapan Corporate Social Responsibility (CSR) terhadap profitabilitas perusahaan yang diukur menlalui Return On Assets dan Net Profit Margin. Metode analisis data yang digunakan pada penelitian ini adalah regresi data panel. Data yang digunakan dalam penelitian ini yaitu data sekunder dengan menganalisis laporan tahunan dan laporan keuangan perusahaan pada tahun 2014 dan 2015. Hasil penelitian menunjukkan bahwa hanya terdapat satu item CSR yang memiliki pengaruh yang signifikan terhadap Return On Assets (ROA) yaitu indikator masyarakat sosial. Sementara untuk variabel NPM hanya terdapat indikator kinerja lingkungan yang memiliki pengaruh yang signifikan terhadap Net Profit Margin (NPM).

Suggested Citation

  • , Lu’Lu’ IL Maknuun, 2017. "Pengaruh Pengungkapan Program Corporate Social Responsibility Terhadap Profitabilitas Perusahaan," OSF Preprints cyaeq, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:cyaeq
    DOI: 10.31219/osf.io/cyaeq
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