Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 18, No 1 (2016)

PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN

Iskandar, Iskandar (Unknown)



Article Info

Publish Date
24 Jun 2016

Abstract

Corporate Social Responsibility (CSR) is one of concern for a company on the environment. Nowadays CSR aims to maximize profits, but also required to better accommodate the needs of society and its stakeholders. This study examined the effect of the application of corporate social responsibility to company profitability. The research sample using the 10 mining companies listed on the Stock Exchange in 2010-2013. The data used are the financial statements and annual reports issued by the company every year. The sampling technique used purposive sampling method. This study used multiple linear regression analysis. The results of this study indicate that for the year 2010-2013 for environmental development and no significant negative effect on ROA with a significance value of 0.619, partnership and not significant positive effect on ROA with a significance value of 0.162 and welfare of employees and a significant negative effect on ROA value significance of 0.039.Keyword: Corporate Social Responsibility, Profitabilitas.

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Journal Info

Abbrev

FORUMEKONOMI

Publisher

Subject

Economics, Econometrics & Finance Other

Description

FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansiis a scientific journal in the field of economics and management published twice a year (in January & ...