| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Arief, Muhammad Iqbal |
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| dc.creator |
Nurleli, Nurleli |
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| dc.creator |
Rosdiana, Yuni |
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| dc.date |
2016-02-19 |
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| dc.date.accessioned |
2019-09-12T07:04:58Z |
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| dc.date.available |
2019-09-12T07:04:58Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/2958 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24705 |
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| dc.description |
This research aims to find out the influence of profitablitiy on the disclosure of Corporate Social Responsibility. This research uses secondary data. This research is done by examining the influence of the profitability as an independent variable on the CSR disclosure as a dependent variable. The profitability ratio on this research used as an independent variable is ROA (Return On Asset), ROE (Return On Equity), and NPM (Net Profit Margin) while the CSR disclosure used as a dependent variable is measured by using an instrument referred to GRI (Global reporting Initiative) 2006 as a guidance to the disclosure of companies’ social reports. The sample collecting is done by using a sampling purposive technique meaning that the selected samples are based on some certain criteria. The analysis technique used in this research is a multiple linear regression analysis where the previous data have been examined by using a classical assumption including data normality, heteroskedasticity and autocorrelation. The research result shows that the profitability that is paired with ROA and ROE indicates a partially significant influence on the CSR disclosure while NPM does not give any influence on the CSR disclosure. |
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| dc.description |
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap pengungkapan Corporate Social Responsibility. Penelitian ini dilakukan dengan menggunakan data sekunder. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Rasio profitabilitas dalam penelitian ini yang digunakan sebagai variabel independen yaitu ROA (Return On Asset), ROE (Return On Equity), dan NPM (Net Profit Margin), sedangkan pengungkapan CSR yang digunakan sebagai variabel dependen diukur dengan menggunakan instrumen yang mengacu pada GRI (Global Reporting Initiative) 2006 sebagai pedoman pengungkapan laporan sosial perusahaan. Pengambilan sampel dilakukan dengan teknik purposive sampling yaitu sampel diambil berdasarkan kriteria-kriteria tertentu. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dimana sebelumnya data telah diuji dengan pengujian asumsi klasik meliputi normalitas data, heteroskedastisitas, multikolinearitas dan autokorelasi. Hasil penelitian menunjukkan bahwa profitabilitas yang diproksikan dengan ROA dan ROE secara parsial signifikan pengaruhnya terhadap pengungkapan CSR sedangkan NPM tidak berpengaruh terhadap pengungkapan CSR. |
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| dc.format |
application/pdf |
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| dc.language |
ind |
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| dc.publisher |
Universitas Islam Bandung |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/2958/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 75-80 |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 75-80 |
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| dc.source |
2460-6561 |
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| dc.subject |
Proceedings of Accounting |
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| dc.subject |
Profitability, ROA, ROE, NPM, Disclosure of Corporate Social Responsibility |
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| dc.subject |
Prosiding Akuntansi |
|
| dc.subject |
Profitabilitas, Pengungkapan Corporate Social Responsibility |
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| dc.title |
The Effect Of Profitability (ROA, ROE, NPM) On The Disclosure Of Corporate Social Responsibility (Study on Cement Sub Sector Manufacturing Companies Listed on BEI in 2012-2014) |
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| dc.title |
Pengaruh Profitabilitas Perusahaan terhadap Pengungkapan Corporate Social Responsibility (Studi pada Perusahaan Manufaktur Sub Sektor Semen yang Terdaftar di BEI Periode 2012-2014) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
quantitative |
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| dc.type |
Kuantitatif |
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