Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Dan Struktur Modal Terhadap Profitabilitas Perusahaan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI tahun 2009-2011)
Abstract: This study aimed to
examine the effect of disclosure of corporate social responsibility (CSR ) ,
and capital structure , as measured by the debt -equity ratio ( DER ) to the
company's profitability as measured by return on equity (ROE) in the
manufacturing companies listed in Indonesia Stock Exchange . The analytical
method used was multiple regression analysis .
Based on the results of multiple regression analysis with a significance
level of 5 % , then the results of this study concluded : ( 1 ) Disclosure of
corporate social responsibility (CSR ) has no effect on the profitability of
companies in the manufacturing companies listed in Indonesia Stock Exchange
with a positive value of β coefficient of 1.207 and the value of significance
0.067 > 0.05 , ( 2 ) the structures of capital as measured by the debt
-equity ratio ( DER ) has no effect on the profitability of companies in the
manufacturing companies listed on the Indonesia Stock Exchange with the
coefficient β is negative for 0.413 and significance value 0.076>0.05. Based
on the above results , it is recommended : 1 )For further study, to take a
sample of the entire population ( total sampling ) on the overall company and
expend eriod over than . 2 ) Do some research on the influence of other, more
related to the profitability of the company
Keywords: Disclosure of
Corporate Social Responsibility ( CSR ) , Capital Structure , Corporate
Profitability
Penulis: Frista Sahresti
Kode Jurnal: jpakuntansidd140800
