Aviana, Arie (2020) Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Manufaktur Listing di Bursa Efek Indonesia Periode 2016 - 2018). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas yang diproksikan dalam ROA, ROE, ROS dan EPS terhadap pengungkapan Corporate Social Responsibility (CSR). Adapun objek penelitian ini ialah perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2016-2018. Penelitian ini menggunakan teknik purposive sampling, sebanyak 165 sampel perusahaan manufaktur berhasil dikumpulkan. Analisis data menggunakan regresi liniear berganda dengan aplikasi SPSS. Hasil penelitian ini menunjukan bahwa ROA, ROE, dan ROS tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility (CSR). Sementara EPS berpengaruh positif terhadap Corporate Social Responsibility (CSR). Saat kenaikan laba menyebabkan naiknya EPS membuat perusahaan akan memperluas pengungkapan CSR agar semakin menarik minat investor untuk berinvestasi. Hal ini menandakan EPS menjadi indikator utama bagi shareholder untuk menilai kinerja perusahaan.
English Abstract
The purpose of this study is to examine the influence of profitability, which is proxied by ROA, ROE, ROS and EPS, on Corporate Social Responsibility (CSR) disclosure. The subjects of this study are the manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The purposive sampling used in this study resulted in 165 manufacturing companies. The data were analysed using multiple linear regression in SPSS. This study finds that ROA, ROE, and ROS do not influence Corporate Social Responsibility disclosure and that EPS positively influences Corporate Social Responsibility disclosure. When the increase in profits causes an increase in EPS, the company will expand CSR disclosure to attract more investors. Therefore, EPS is the main indicator for shareholders to assess the company performance.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020048 |
| Uncontrolled Keywords: | Profitabilitas, Return on Asset, Return on Equity, Return on Sales, Earning Per Share, Pengungkapan Corporate Social Responsibility, Profitability, Return on Asset, Return on Equity, Return on Sales, Earning Per Share, Corporate Social Responsibility Disclosure |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense > 658.155 4 Income (revenue) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 09 Feb 2021 06:12 |
| Last Modified: | 02 Oct 2024 06:47 |
| URI: | http://repository.ub.ac.id/id/eprint/182740 |
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