Vernandia, Sephira and Dr. Nur Imamah, S.AB., M.AB., Ph.D (2020) Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitabilitas Perusahaan (Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2015-2018). Sarjana thesis, Universitas Brawijaya.
Abstract
Corporate Social Responsibility (CSR) adalah kegiatan yang diselenggarakan perusahaan untuk menaikkan tingkat kesejahteraan masyarakat diluar kegiatan utama perusahaan. Tanggung jawab sosial dari perusahaan (Corporate Social Responsibility) merujuk pada semua hubungan yang terjadi antara sebuah perusahaan dengan semua stakeholder. Kegiatan Corporate Social Responsibility yang diatur secara keberlanjutan dapat memberikan dampak positif untuk kinerja perusahaan dan profitabilitas perusahaan. Beberapa rasio profitabilitas yang digunakan dalam penelitian ini adalah Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS). Penelitian ini bertujuan untuk mengetahui apakah Corporate Social Responsibility tersebut memiliki pengaruh terhadap rasio-rasio tersebut. Variabel independen dalam penelitian ini adalah Corporate Social Responsibility dan variabel dependen adalah Return On Assets (Y1), Return On Equity (Y2), Earning Per Share (Y3). Jenis penelitian yang digunakan yaitu penelitian explanatory research, dengan pendekatan kuantitatif. Penelitian ini mengambil objek perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2015- 2018. Jumlah sampel penelitian setelah diseleksi menggunakan teknik purposive sampling adalah 8 perusahaan. Analisis data menggunakan analisis regresi linier sederhana menggunakan SPSS. Hasil dari penelitian menunjukkan bahwa Corporate Social Responsibility tidak berpengaruh signifikan terhadap ROA, Corporate Social Responsibility tidak berpengaruh signifikan terhadap ROE, Corporate Social Responsibility berpengaruh signifikan terhadap EPS. Perhitungan CSR dalam penelitian ini diukur dengan menggunakan Corporate Social Responsibility Disclosre Index dengan menggunakan pedoman Global Reportive Initiative (GRI).
English Abstract
Corporate Social Responsibility (CSR) is an activity organized by a company to increase the level of community welfare outside the company's main activities. Corporate social responsibility (Corporate Social Responsibility) refers to all relationships that occur between a company and all stakeholders. Corporate Social Responsibility activities that are regulated sustainably can have a positive impact on company performance and company profitability. Some profitability ratios used in this study are Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS). This study aims to determine whether the Corporate Social Responsibility has an influence on these ratios. The independent variable in this study is Corporate Social Responsibility and the dependent variable is Return On Assets (Y1), Return On Equity (Y2), Earning Per Share (Y3). The type of research used is explanatory research, with a quantitative approach. This study takes the object of the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2015-2018 period. The number of research samples after being selected using purposive sampling technique is 8 companies. Data analysis using simple linear regression analysis using SPSS. The results of the study show that Corporate Social Responsibility does not significantly influence ROA, Corporate Social Responsibility does not significantly influence ROE, Corporate Social Responsibility has a significant effect on EPS. The calculation of CSR in this study was measured using the Corporate Social Responsibility Disclosure Index using the Global Reportive Initiative (GRI) guidelines.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520030240 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Return On Assets, Return On Equity, Earning Per Share, Corporate Social Responsibility, Return On Assets, Return On Equity, Earning Per Share. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Zainul Mustofa |
| Date Deposited: | 06 Sep 2022 01:28 |
| Last Modified: | 11 Oct 2024 03:37 |
| URI: | http://repository.ub.ac.id/id/eprint/193954 |
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