PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KINERJA LINGKUNGAN DAN CURRENT RATIO TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan dalam PROPER yang Terdaftar di BEI 2012-2016)

APRIANY, RIRIN (2018) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), KINERJA LINGKUNGAN DAN CURRENT RATIO TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan dalam PROPER yang Terdaftar di BEI 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of corporate social responsibilty, environment performance and current ratio on profitability as proxied by the Return on Asset (ROA). The population was used in this study were PROPER companies listed in Indonesia Stock Exchange period 2012-2016. The sample selection using purposive sampling method, total of samples that match to the criteria are as many as 30 samples. Statistical method used is multiple linear regression analysis. The results of this study indicate that partially Environmental Performance has a significant negative effect on Profitability. Keywords: Corporate Social Responsibily Disclosure, Environmental Performance, Current Ratio, Profitability Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengungkapan corporate social responsibilty (CSR), kinerja lingkungan dan current ratio terhadap profitabilitas yang diproksikan dengan return on asset (ROA). Populasi yang digunakan pada penelitian ini adalah perusahaan dalam PROPER yang terdaftar di Bursa Efek Indonesia periodetahun 2012-2016. Pemilihan sampel menggunakan metode purposive sampling, dengan jumlah sampel yang sesuai dengan criteria adalah sebanyak 30 sampel. Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial kinerja lingkungan memiliki pengaruh negative signifikan terhadap profitabilitas yang menggunakan proksi return on asset. Kata Kunci: Pengungkapan Corporate Social Responsibilty (CSR), Kinerja Lingkungan, Current Ratio, Profitabilitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 430
NIM/NIDN Creators: 43213110042
Uncontrolled Keywords: Pengungkapan Corporate Social Responsibilty (CSR), Kinerja Lingkungan, Current Ratio, Profitabilitas
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 21 Dec 2018 06:35
Last Modified: 26 Nov 2021 07:21
URI: http://repository.mercubuana.ac.id/id/eprint/46301

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