PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN
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Date
2012-03-27
Journal Title
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Publisher
Universitas Widyatama
Abstract
The increase and decrease in profitability is not as expected by the company. One activity that can
increase the profitability of the company is to implement Corporate Social Responsibility (CSR). CSR
activities of the company will enhance the company image in the eyes of society, which indirectly will attract
people to use the company's products, thus increasing the profitability of the company.
The author conducted research on the cement industry company operating in Indonesia and took
samples using purposive sampling technique. Samples were taken in cement industry’s company that controls
the domestic market share and is listed on the Indonesia Stock Exchange (IDX). The research method used is
descriptive research method that is explained (explanatory research) and associative methods in which the
relationship is a causal relationship posed (causality).
The results using simple linear regression analysis showed positive and significant between the disclosure of
Corporate Social Responsibility (CSR) on corporate profitability measured by ROA and NPM. So with the
disclosure of CSR can influence and improve the profitability of the company. The study authors in line with
previous research conducted by Selvia (2009), that the existence of a significant effect between the
applications of CSR to the level of corporate profits as measured by ROI.
Description
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Keywords
Corporate Social Responsibility (CSR), Profitabilitas (ROA dan NPM)
Citation
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