THE RELATIONSHIP OF PROFIT AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Survey On Manufacture Industry In Indonesia)
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Date
2011-03-14
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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.
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Keywords
Profit, Earning Per Share, CSR Disclosure, CSR Index