PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN (Pada Perusahaan Manufaktur Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016)

INTAN PURNAMA SARI, 1211011177 (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN (Pada Perusahaan Manufaktur Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

Penelitian ini bertujuan untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh terhadap profitabiltas perusahaan pada perusahaan manufaktur industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang aktif diperdagangan dan terdaftar di Bursa Efek Indonesia periode 2012-2016. Pengambilan sampel penelitian dilakukan dengan menggunakan metode purposive sampling yang digunakan adalah analisis regresi berganda dengan pendekatan data panel. Terdapat 27 perusahaan yang digunakan dalam sampel penelitian. Hasil penelitian ini menunjukan kemampuan menjelaskan variabel independen Corporate Social Responsibility (CSR) terhadap profitabilitas (ROA) perusahaan sebesar 32,1% yang dipengaruhi oleh parktik Corporate Social Responsibility (CSR) yang dilakukan perusahaan serta variabel kontrol yaitu ukuran perusahaan (size), pertumbuhan penjualan perusahaan (growth) dan leverage perusahaan, sedangkan sisanya sebesar 67,90% di pengaruhi oleh faktor lain di luar penelitian yang tidak diteliti did dalam penelitian ini. Hasil uji t menunjukan variabel ukuran perusahaan (size) berpengaruh terhadap profitabilitas (ROA). Variabel pertumbuhan penjualan perusahaan (growth) berpengaruh terhadap harga profitabilitas (ROA). Variabel leverage berpengaruh negatif signifikan terhadap profitabilitas (ROA). Variabel Corporate Social Responsibility (CSR) tidak berpengaruh terhadap profitabilitas (ROA). Kata Kunci : Corporate Social Responsibility (CSR), Ukuran perusahaan (size), Pertumbuhan penjualan perusahaan (growth), Leverage, dan Profitabilitas (ROA), THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANIES' PROFITABILITY (A Case Study on Manufacturing Companies of Consumer Goods Industry Listed In Indonesia Stock Exchange Period of 2012-2016) This research aims to determine whether Corporate Social Responsibility (CSR) has a positive influence on the profitability of companies in the consumer goods industry manufacturing companies listed in Indonesia Stock Exchange 2012-2016. The population in this research was taken from manufacturing companies particularly in the sector of consumers goods industry which are actively traded and listed in Indonesia Stock Exchange period of 2012-2016. The sample of the research was done using purposive sampling method of multiple regression analysis with panel data approach. There were 27 companies participated in the research. The results of this research showed that the ability to explain the independent variables of Corporate Social Responsibility (CSR) on the profitability (ROA) of the companies was 32.1% which was influenced by the Corporate Social Responsibility (CSR) practice conducted by the companies as well as the control variables namely company's size (size), company's sales growth (growth) and leverage company, while the remaining 67,90% was influenced by other factors outside the research which were not examined in this research. The result of t-test showed that the variable of company's size (size) has a positive influence on profitability (ROA). The variable of company's sales growth (growth) has a positive influence on the value of profitability (ROA). The leverage variable has a significant negative influence on profitability (ROA). Corporate Social Responsibility (CSR) variable has no positive influence on profitability (ROA). Keywords: Corporate Social Responsibility (CSR), Company's size (size), Company's sales growth (growth), Leverage, and Profitability (ROA)

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Manajemen
Depositing User: 23863545 . Digilib
Date Deposited: 11 Apr 2018 05:19
Last Modified: 11 Apr 2018 05:19
URI: http://digilib.unila.ac.id/id/eprint/30920

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