Penulis / NIM
MOHAMMAD FADLY / 921413234
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
ZULKIFLI BOKIU, SE.Ak, M.Si / 0019057204
Pembimbing 2 / NIDN
LA ODE RASULI, S.Pd., SE., MSA / 0007057701
Abstrak
ABSTRAK
Mohammad Fadly. 921-413-234. 2018. Pengaruh Brand Equity Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Otomotif(Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2013-2017).Skripsi. Program Studi S1 Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi. Universitas Negeri Gorontalo, dibawah bimbingan Bapak Zulkifli Bokiu, SE, Ak, M.Si dan Bapak La Ode Rasuli S.Pd, SE, MSA
Penelitian ini bertujuan untuk mengetahui pengaruh brand equity dan corporate social responsibility terhadap kinerja keuangan pada perusahaan manufaktur sub sektor otomotif secara parsial maupun simultan. Data dalam penelitian ini didapatkan dengan mengunduh data laporan keuangan perusahaan manufaktur sub sektor otomotif di situs resmi Bursa Efek Indonesia sehingga data dalam penelitian ini merupakan data sekunder.Jumlah populasi sebanyak 13 perusahaan kemudian dengan metode purposive sampling, sehingga diperoleh sampel sebanyak 10 perusahaan. Teknik analisis data dalam penelitian ini adalah regresi berganda.
Hasil penelitian ini menunjukan bahwa secara parsial brand equity tidak berpengaruh signifikan terhadap kinerja keuangan (Return On Equity) pada perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2017. Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Kinerja Keuangan (Return On Equity) pada Perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2017. Secara simultan brand equity dan Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Kinerja Keuangan (Return On Equity) dengan nilai koefisien determinasi sebesar 10,0028%.
Kata Kunci:Brand Equity, Corporate Social Responsibility, Kinerja Keuangan
ABSTRACT
Mohammad Fadly. 921-413-234. 2018. The lnfluence of Brand Equity and Corporate Social Responsibility Towards Financial Performance at the Company's Manufacturing Automotive Sub Sector (Case Studies of Manufacturing Companies Listed at the BEI in 2013-2017). Bachelor Study Program of Accounting, Department of Accounting, Faculty of Economics. State University of Gorontalo. The principal supervisor is Zulkifli Bokiu, SE, Ak, M.Si, and the co-supervisor is La Ode Rasuli S.Pd,SE, MSA.
The study aimed to determine the influence of brand equity and corporate towards financial performance at the company's manufacturing automotive sub-sector both partial and simultaneous. The data in this study were obtained by downloading the flnancial statements of automotive manufacturing companies in lndonesian Stock Exchange so that the data in this study is secondary data. The Total population amounted to 13 companies through the application of the purposive sampling method, so that obtained a sample of 10 companies. The technique of data analysis in this research is multiple regression.
The research indicates that the brand equity partially has no significant influence towards financial performance(Return On Equity) at the company's manufacturing automotive sub-sector listed in lndonesia Stock Exchange (BEl) during 2013-2017. Corporate Social Responsibility (CSR) significant influence towards financial performance at manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange (BEl) during 2013-20'17. Simu Corporate Social Responsibility (CSR) has financial performance (Return On Equity) determination equal to 10,0028%.
Keywords : Brand Equity, Corporate Social Performance equity and ce on of
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