Perbandingan Profitabilitas Perusahaan Sebelum dan Setelah Penerapan UU No. 40/ 2007 Tentang Kewajiban Perseroan Terbatas (Studi Empiris pada Perusahaan-Perusahaan yang Bergerak di Bidang Energi dan Sumber Daya Mineral)
ABSTRACT: Law of the Republic
of Indonesia number 40 of 2007
concerning limited liability company
requires for every
company operate in
natural resources to
execute corporate social responsibility (CSR).
The purpose of
CSR is to
embrace responsibility for the company’s actions and encourage a
positive impact through its activities on
the environment, employees,
communities, consumers and
all other members of the public sphere who may also be considered as
stakeholders. Sme previous studies
found that CSR
could increase financial
performanc and gave positive image
to communities. This
purpose of this
study is to
test clearly about the difference
of firm’s profitability (gross profit margin, operating profit margin, net
profit margin, return on assets and
return on equity) before and after the requirement of law no. 40/ 2007.
The analysis using Wilcoxon signed rank test and using data of financial annual
report of firms between 2004 to 2009. Samples consist of
mining and mining
services companies in
Indonesia Stock Market (IDX).
The results of
this study show
that profitabilities of the firms
before and after the
requirement of law
no. 40/ 2007
have no significantly
differences. This result probably
due to research period is to short, so
it can not show significant difference of increase in profit.
Penulis: Yanuar Santoso, Maria
Rio Rita
Kode Jurnal: jpmanajemendd120525
