PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN

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Title: PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN
Author: Almar, Multafia; Rachmawati, Rima; Murni, Asfia
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.
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URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2309
Date: 2012-03-27


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