THE RELATIONSHIP OF PROFIT AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Survey On Manufacture Industry In Indonesia)

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THE RELATIONSHIP OF PROFIT AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Survey On Manufacture Industry In Indonesia)

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Title: THE RELATIONSHIP OF PROFIT AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Survey On Manufacture Industry In Indonesia)
Author: Kartadjumena, Eriana; Hadi, Dudi Abdul; Budiana, Novan
Abstract: This study aims to empirically investigate the relationship of profit and level of corporate social responsibility (CSR) disclosure. Profit was measured with proxy of earning per share while level of corporate social responsibility disclosure was measured by using CSR index with content analysis method that was adapted from research of Sembiring’s (2005). This research was used analytical descriptive method with survey approach. Data analysis that using chi-square test with purposive sampling from 45 sample of financial statements and annual reports of companies on manufacturing industries are listed in Indonesia Capital Market in 2007 – 2009 period. The results showed there was positive high correlations of profit and level of corporate social responsibility disclosure. The result of this research is evidenced by the increased in average of company earnings per share followed by a growing number of CSR indicators that are disclosure.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/1400
Date: 2011-03-14


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