Putri, RaniWidiyasariEko (2014) Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2010-2012. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR). Rasio profitabilitas diproksikan melalui ROA, ROE, dan NPM. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Sampel penelitian ini adalah laporan tahunan perusahaan pertambangan yang terdaftar di BEI pada periode 2010-2012. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 63 perusahaan pertambangan yang telah memenuhi kriteria sampel. Data penelitian dianalisis dengan menggunakan metode regresi berganda. Hasil dari penelitian ini menemukan bahwa terdapat pengaruh antara profitabilitas melalui ROA, ROE, dan NPM terhadap pengungkapan CSR. ROA dan NPM berpengaruh positif terhadap pengungkapan CSR, sementara ROE berpengaruh negatif terhadap pengungkapan CSR.
English Abstract
The objective of this research is to analyze influence of profitability to corporate social responsibility disclosure. ROA, ROE and NPM are used as the proxy of profitability ratio. This research is conducted by testing effect of profitability as independent variable to corporate social responsibility disclosure as dependent variable. Sample of this research are annual report for mining companies that listed in Indonesia Stock Exchange (BEI) in 2010-2012. Sample were selected using purposive sampling method and 63 mining companies were able to fulfill the criteria used as sample. The research data is analyzed by using multiple linier regression. The result of this research shows that profitability is influential to the corporate social responsibility disclosure. ROA and NPM have positive effect on corporate social responsibility disclosure. Meanwhile, ROE shows negative effect on corporate social responsibility disclosure.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/163/051402816 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 20 May 2014 11:42 |
| Last Modified: | 21 Oct 2021 01:14 |
| URI: | http://repository.ub.ac.id/id/eprint/107171 |
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