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Pengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Tingkat Profitabilitas (Studi Empiris pada Perusahaan yang Listed di Jakarta Islamic Index Tahun 2014-2016)

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dc.contributor Fakultas Ekonomi
dc.contributor
dc.creator Rohana, Rohana
dc.creator Lestari, Rini
dc.creator Nurleli, Nurleli
dc.date 2018-01-27
dc.date.accessioned 2019-09-12T07:05:15Z
dc.date.available 2019-09-12T07:05:15Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10275
dc.identifier.uri http://hdl.handle.net/123456789/24933
dc.description Abstrack. With increasingly tight economic competition, the company is expected to survive in the middle of the situation. There are some companies that have difficulty in achieving good profitability. With the disclosure of CSR, the company's operations can run smoothly, other than as a company event in promoting the company. The purpose of this study are to examine the CSR disclosure of the companies that listed on BEI (JII), to examine the profitability rate of the companies that listed on BEI (JII), and to analyze the effect between CSR disclosure and profitability rate of the companies that listed on BEI (JII) which is measured using ROA. The research method that used was descriptive verification with quantitative approach. Analysis of data using simple linear regression analysis. Data collection techniques used are literature search techniques. A method of sampling using purposive sampling sample. The study found that CSR disclosure in listed companies in JII in 2014-2015 has an average increase, while in 2016 the average decreased. Similarly, the rate of profitability measured by ROA as a whole experiencing fluctuations. The results of this study, there are significant influence variables the disclosure of CSRcompany to profitability.Keywords: CSR Disclosure, Profitability Rate, ROAAbstrak. Dengan persaingan ekonomi yang semakin ketat, diharapkan perusahaan mampu bertahan ditengah situasi tersebut. Ada beberapa perusahaan yang mengalami kesulitan dalam mencapai profitabilitas yang baik. Dengan pengungkapan CSR, operasional perusahaan dapat berjalan dengan lancar, selain itu sebagai ajang perusahaan dalam mempromosikan perusahaannya. Penelitian ini bertujuan untuk mengetahui pengungkapan CSR pada perusahaan yang listed di JII, untuk mengetahui tingkat profitabilitas pada perusahaan yang listed di JII, serta untuk mengetahui pengaruh pengungkapan CSR terhadap tingkat profitabilitas pada perusahaan yang listed di Jakarta Islamic Index. Metode penelitian yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif dan menggunakan alat uji analisis regresi linier sederhana. Teknik pengumpulan data yang digunakan adalah teknik penelusuran literatur. Penentuan sampel dilakukan dengan metode purposive sampling. Analisa data menggunakan alat uji analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa pengungkapan CSR pada perusahaan yang listed di JII tahun 2014-2015 rata-rata mengalami peningkatan, sedangkan di tahun 2016 rata-rata mengalami penurunan. Begitu pula dengan tingkat profitabilitas yang diukur menggunakan ROA secara keseluruhan mengalami fluktuasi. Hasil penelitian ini menunjukkan bahwa pengungkapan CSR berpengaruh signifikan terhadap tingkat profitabilitas.Kata Kunci: Pengungkapan CSR, Tingkat Profitabilitas, ROA
dc.description Abstrack. With increasingly tight economic competition, the company is expected to survive in the middle of the situation. There are some companies that have difficulty in achieving good profitability. With the disclosure of CSR, the company's operations can run smoothly, other than as a company event in promoting the company. The purpose of this study are to examine the CSR disclosure of the companies that listed on BEI (JII), to examine the profitability rate of the companies that listed on BEI (JII), and to analyze the effect between CSR disclosure and profitability rate of the companies that listed on BEI (JII) which is measured using ROA. The research method that used was descriptive verification with quantitative approach. Analysis of data using simple linear regression analysis. Data collection techniques used are literature search techniques. A method of sampling using purposive sampling sample. The study found that CSR disclosure in listed companies in JII in 2014-2015 has an average increase, while in 2016 the average decreased. Similarly, the rate of profitability measured by ROA as a whole experiencing fluctuations. The results of this study, there are significant influence variables the disclosure of CSRcompany to 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/10275/pdf
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/10275/2032
dc.rights Copyright (c) 2018 Prosiding Akuntansi
dc.source Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 301-309
dc.source Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 301-309
dc.source 2460-6561
dc.subject Akuntansi
dc.subject Pengungkapan CSR, Tingkat Profitabilitas, ROA
dc.subject
dc.subject CSR Disclosure, Profitability Rate, ROA
dc.title Pengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Tingkat Profitabilitas (Studi Empiris pada Perusahaan yang Listed di Jakarta Islamic Index Tahun 2014-2016)
dc.title Pengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Tingkat Profitabilitas (Studi Empiris pada Perusahaan yang Listed di Jakarta Islamic Index Tahun 2014-2016)
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type kuantitatif
dc.type


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