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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS dengan INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Go Publik di BEI) Sony Wisnu Andoyo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5539

Abstract

The purpose of this research is to know the influence of corporate social responbility of the profitability of the company with its accounting information as a moderating variable. This research was conducted on the Indonesia stock exchange in the fiscal year 2011 and 2012. Determination of the sample using a purposive sampling method so that derived 68 observations. Statistical analysis including classical assumptions and test  the feasibility of the model. Testing the influence of variable pemoderasi in this research hypothesis was tested with a moderated regression analysis (MRA) which is a special application of linear multiple regression. Based on the research results and discussion it can be concluded that although the corporate social responbility proven does not affect the company's profitability with the power of accounting information as a moderating variable but many benefits derived pelaksanan company with corporate social responsibility, among others, products are increasingly preferred by consumers and companies are of interest to investors. Corporate social responsibility can be used as a tool of marketing recently for the company when it implemented sustainable. However, by implementing CSR, corporate image will be the better so that consumer loyalty higher. Along with the increasing consumer loyalty in a long time, then the sale of the company will be more improved, and in the end with the implementation of CSR, expected level of profitability the company also increased
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS dengan INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Go Publik di BEI) Sony Wisnu Andoyo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 4, No 1 (2013)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v4i1.315

Abstract

 Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tanggung jawab sosial perusahaan dari profitabilitas perusahaan dengan informasi akuntansi sebagai variabel moderasi. Penelitian ini dilakukan di bursa saham Indonesia pada tahun fiskal 2011 dan 2012. Penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 68 observasi. Analisis statistik termasuk asumsi klasik dan uji kelayakan model. Menguji pengaruh variabel pemoderasi dalam hipotesis penelitian ini diuji dengan analisis regresi dimoderasi (MRA) yang merupakan aplikasi khusus regresi linear. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa meskipun tanggung jawab sosial perusahaan terbukti tidak mempengaruhi profitabilitas perusahaan dengan kekuatan informasi akuntansi sebagai variabel moderasi tetapi banyak manfaat yang diperoleh pelaksanan perusahaan dengan tanggung jawab sosial perusahaan, antara lain, produk yang semakin disukai oleh konsumen dan perusahaan yang menarik bagi investor. Kata kunci: profitabilitas perusahaan, tanggung jawab sosial perusahaan, dan kekuatan informasi akuntansi
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