ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERBEDAAN PROFITABILITAS PERUSAHAAN (Studi pada PT Timah (Persero) Tbk)
ABSTRACT: This purpose of
research was to determine the company’s ability to generate profitability before
disclosure Corporate Social
Responsibility (CSR) and
after disclosure the Corporate Social Responsibility (CSR) in PT Timah
(Persero) Tbk. This research uses
ROA as a
measure of profitability
ratios. The sample
uses financial statement of
PT Timah (Persero)
Tbk before disclosure
CSR in 2001-2006 and after disclosure CSR in
2007-2012. Method data collection who used in this research is secondary data,
which obtained form official website company’s. Method data
analysis who used
statistical test descriptive
and Paired Sample
T-Test. The result of Paired Sample T-Test on table Paired Samples Test
give the p-value Sig.(2-tailed) of
profitability is 0,42
and probability 0,05
(p-value Sig(2-tailed) <
probability), it shows
that Corporate Profitability
have differences before and
after disclosure Corporate
Social Responsibility (CSR)
is applied in PT Timah (Persero) Tbk. the differences of
Profitability is 13,38%, which before disclosure Corporate
Social Responsibility is
3,22% and after disclosure
Corporate Social Responsibility is 17,01%.
Penulis: Indah Wahyuningtyas
Kode Jurnal: jpakuntansidd140406
