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Penerapan Corporate Social Responsibility (CSR) dalam Kaitannya dengan Tingkat Profitabilitas (Stadi Kasus pada PT LEN Industri (PERSERO))

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dc.contributor Fakultas Ilmu Ekonomi dan Bisnis
dc.contributor
dc.creator Putri, Sabrina Tamimi
dc.creator Nurleli, Nurleli
dc.creator Lestari, Rini
dc.date 2018-08-09
dc.date.accessioned 2019-09-12T07:05:05Z
dc.date.available 2019-09-12T07:05:05Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13257
dc.identifier.uri http://hdl.handle.net/123456789/24805
dc.description Abstract. At present, stakeholders not only see the benefits of the company but begin to look towards the implementation of Corporate Social Responsibility (CSR). There are many ways that a company can improve its profitability. One of them is by applying the Corporate Social Responsibility (CSR) report in the company's financial statements because it is considered to be useful such as improving reputation and good name or company image. This study aims to determine the implementation of Corporate Social Responsibility (CSR) at PT LEN Industri (PERSERO), to determine the level of profitability at PT LEN Industri (PERSERO) from 2014-2016, and to find out the implementation of CSR in increasing the level of profitability at PT LEN Industri (PERSERO). The research method used is descriptive analysis. Data collection techniques used are using questionnaires and interviews. The results of this study indicate that the implementation of CSR in PT LEN Industri (PERSERO) is carried out well. While the level of profitability measured using ROA in 2014-2016 has decreased. The results of this study indicate that the implementation of CSR does not increase the level of profitability of the company.Keywords : Implementation, Corporate Social Responsibility, ProfitabilityAbstrak. Saat ini, para stakeholder tidak hanya melihat keuntungan perusahaan tetapi mulai merihat ke arah penerapan Corporate Social Responsibility (CSR) atau tanggungjawab sosial perusahaan. Ada banyak cara yang dilakukan perusahaan untuk dapat meningkatkan profitabilitasnya. Salah satunya adalah dengan menerapkan laporan Corporate Social Responsibility (CSR) dalam laporan keuangan perusahaan karena dinilai dapat bermanfaat seperti meningkatkan reputasi dan nama baik atau citra perusahaan. Penelitian ini bertujuan untuk mengetahui penerapan Corporate Social Responsibility (CSR) pada PT LEN Industri (PERSERO), untuk mengetahui tingkat profitabilitas pada PT LEN Industri (PERSERO) dari tahun 2014-2016, serta untuk mengetahui penerapan CSR dalam meningkatkan tingkat profitabilitas pada PT LEN Industri (PERSERO). Metode penelitian yang digunakan adalah deskriptif analisis. Teknik pengumpulan data yang digunakan adalah dengan menggunakan kuesioner dan wawancara. Hasil penelitian ini menunjukkan bahwa penerapan CSR pada PT LEN Industri  (PERSERO) dlaksanakan dengan baik. Sedangkan tingkat profitabilitas yang diukur menggunakan ROA pada tahun 2014-2016 mengalami penurunan. Hasil penelitian ini menunjukkan bahwa penerapan CSR tidak meningkatkan tingkat profitabilitas perusahaan.Kata Kunci: Penerapan , Corporate Social Responsibility, Profitabilitas
dc.description Abstract. At present, stakeholders not only see the benefits of the company but begin to look towards the implementation of Corporate Social Responsibility (CSR). There are many ways that a company can improve its profitability. One of them is by applying the Corporate Social Responsibility (CSR) report in the company's financial statements because it is considered to be useful such as improving reputation and good name or company image. This study aims to determine the implementation of Corporate Social Responsibility (CSR) at PT LEN Industri (PERSERO), to determine the level of profitability at PT LEN Industri (PERSERO) from 2014-2016, and to find out the implementation of CSR in increasing the level of profitability at PT LEN Industri (PERSERO). The research method used is descriptive analysis. Data collection techniques used are using questionnaires and interviews. The results of this study indicate that the implementation of CSR in PT LEN Industri (PERSERO) is carried out well. While the level of profitability measured using ROA in 2014-2016 has decreased. The results of this study indicate that the implementation of CSR does not increase the level of profitability of the company.Keywords : Implementation, Corporate Social Responsibility, Profitability
dc.format application/pdf
dc.language eng
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13257/pdf
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/13257/2865
dc.rights Copyright (c) 2018 Prosiding Akuntansi
dc.source Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 605-609
dc.source Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 605-609
dc.source 2460-6561
dc.subject Akuntansi
dc.subject Penerapan , Corporate Social Responsibility, Profitabilitas
dc.subject PT LEN Industri (PERSERO)
dc.subject Penerapan, Corporate Social Responsibility, Profitabilitas
dc.title Penerapan Corporate Social Responsibility (CSR) dalam Kaitannya dengan Tingkat Profitabilitas (Stadi Kasus pada PT LEN Industri (PERSERO))
dc.title Penerapan Corporate Social Responsibility (CSR) dalam Meningkatkan Tingkat Profitabilitas
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Kuantitatif
dc.type Eksperimen Laboratorium


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