PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BEI
Abstract
The purpose of this research is to determine the effect of Return On Asset (ROA), Debt To Equity Ratio (DER), and Earning Per Share (EPS) towards Corporate Social Responsibility Disclosure (CRSD). This research use companies listed on the Indonesian Stock Exchange (IDX) period 2015-2020. Sampling method used in this research was purposive sampling. Samples collected in this research are 26 companies.
Method of analysis in this research is multiple regression analysis with technique analysis descriptive statistics. The result of hypothesis as follows is: First, Return On Asset (ROA) has an effect on Corporate Social Responsibility Disclosure in BEI, second, Debt To Equity Ratio (DER) has an effect on Corporate Social Responsibility Disclosure (CSRD), third, Debt To Equity Ratio (DER) has an effect on Corporate Social Responsibility Disclosure (CSRD), and fourth, Return On Asset (ROA), Debt To Equit Ratio (DER) and Earning per Share (EPS) in simultan has an effect on Corporate Social Responsibility Disclosure (CSRD) in BEI
References
Alvonita, R. (2013). Analisis Pelaporan Corporate Social Responsibility Pada Perusahaan Sektor . Skripsi S1, Universitas Bina Nusantara, Jakarta.
Anggraeni, D. (2017). Evaluasi Pelaksanaan dan Pengungkapan Corporate Social Responsibilty (CSR): Studi. Magister Akuntansi , 1-9.
Ardimas, W., & Wardoyo. (2014, 6 1). PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL. Jurnal Manajemen dan Bisnis, 58-66.
Basuki, A., & Prawoto, N. (2016). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis: dilengkapi aplikasi SPSS dan Eviews. Jakarta: PT RajaGrafindo.
Budiman, N. A. (2015). Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Riset Akuntansi Mercu Buana, 14-34.
Dharmastuti, C. F. (2013). Analisis Pengaruh Mekanisme Internal Dan External Corporate Governance Terhadap Profitabilitas Dan Kebijakan Dividen Perusahaan (Studi Empiris Pada Perusahaan Go Publik Di Pasar Modal Indonesia). Jurnal Organisasi dan Manajemen, 9(1), 21-30.
Febriani, W. (2018). PENGARUH KINERJA KEUANGAN, UKURAN . jurnal akuntansi, 1-18.
Gunadi, G. G., & Kesuma, I. K. (2015). PENGARUH ROA, DER, EPS TERHADAP RETURN SAHAM. E-Jurnal Manajemen Unud,, Vol. 4, 1636-1647.
Gousario, F., & Dharmastuti, C. F. (2015). Regional financial performance and human development index based on study in 20 counties/cities of level I region. The Winners, 16(2), 152-165.
Kamil, A. (2012). Pengaruh Karakteristik Perusahaan terhadap Luas Pengungkapan Kegiatan Corporate Social Responsisbilty. Media Riset Akuntansi, 1-17.
Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Kurnianto, E. A. (2010). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA . Skripsi S1, 1-60.
Maiyarni, R., Suesfayetti, & Erwati, M. (2014). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan LQ-45 yang Terdaftar Bursa Efek Indonesia Periode 2009 2012. Jurnal Cakrawala Akuntansi, 79-94.
Nistantya, D. S. (2010). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Perbankan yang Listing di Bursa impak Indonesia tahun. Universitas Sebelas Maret, 1-13.
Olahkarsa. (2021, April 2). Retrieved Desember 21, 2021, from Olahkarsa: https://blog.olahkarsa.com/global-reporting-initiative-gri-sebuah-standar-untuk-sustainability-report/
Prasetyantoko, A., & Parmono, R. (2012). Does firm size matter? An empirical study of firm performance in Indonesia. International Research Journal of Business Studies, 2(2).
Prasetyawan, A. D. (2018). ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL. 1-15.
Ramayana, R. (2021, Mei 20). RESPONSIBLEMINING.ID. Retrieved from https://responsiblemining.id/pelaporan-keberlanjutan-berdasarkan-standar-gri/
Ramlah, S., Ardana P, N. N., & Burhanudin. (2016, september). CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN. JURNAL MAGISTER MANAJEMEN UNIVERSITAS MATARAM, 1-13.
Rosiliana, K. Y., & Darmawan, N. A. (2014). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP. e-Journal S1 Ak Universitas Pendidikan Ganesha, 1-13.
Saadah, S., & Prijadi, R. (2012). Capital structure's dynamic response to exogenous variables: A case of listed manufacturing firms in Indonesia. International Journal of Financial Research, 3(2), 86.
Trihadmini, N., & Falianty, T. A. (2020). Stock market contagion and spillover effects of the global financial crisis on five ASEAN countries. Institutions and Economies, 91-119.
Trisnawati, R. (2012, 12). PENGUKURAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta, 103-121.
Wulandari, S., & Zulhaimi, H. (2017, 1 5). Pengaruh Profitabilitas terhadap Corporate Social Responsibility Pada. JURNAL RISET AKUNTANSI DAN KEUANGAN, 1447-1488.
PP No. 47 Tahun 2012. Tentang Pengungkapan Tanggungjawab Sosial dan Lingkungan Perseroan Terbatas.
