Penulis / NIM
LUTVIYA CONO / 921414171
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
SAHMIN NOHOLO, SE, MM / 0017066704
Pembimbing 2 / NIDN
AYU RAKHMA WURYANDINI, SE., MSA / 0917028204
Abstrak
ABSTRAK
LUTVIYA CONO. 921414171. PengaruhPengungkapan Corporate Social Responsibility TerhadapProfitabilitasPada Perusahaan SektorIndustriBarangKonsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2015. Skripsi. Program Studi S1 Akuntansi, JurusanAkuntansi, FakultasEkonomi. UniversitasNegeriGorontalo. 2018. DibawahbimbingsnIbuAyuRakhmaWuryandini, SE., MSA danBapakSahminNoholo, SE, MM.
PenelitianinibertujuanuntukmengetahuiPengaruhPengungkapan Corporate Social Responsibility TerhadapProfitabilitas. Profitabilitas yang diproksikandengan Return On Asset (ROA). Sampelpenelitianiniadalahperusahaanindustribarangkonsumsi yang terdaftar Di Bursa Efek Indonesia (BEI) tahun 2013-2015 denganmenggunakanmetode purposive sampling. Terdaftar 24 perusahaan yang memenuhikriteriasebagaisampeldalampenelitianini. Metodeanalisis data denganmenggunakanmetodeanalisisregresisederhana.
HasilpenelitianinimenunjukkanbahwaPengungkapan Corporate Social Responsibility berpengaruhnegatiftidaksignifikanterhadapProfitabilitas Perusahaan IndustriBarangKonsumsi yangterdaftarpada Bursa EfekIndoneisatahun 2013-2015.
Kata Kunci : Corporate Social Responsibility, Return On Asset
ABSTRACT
LUTVIYA CONO. 921414171. The Influence of Corporate Social Responsibility Disclosure towards Profitability of Consumer Goods Industry Companies listed in Indonesia Stock Exchange from 2013 to 2015. Skripsi. Bachelor Study Program of Accounting, Departement of Accounting, Faculty of Economics, State University of Gorontalo. 2018. The principal supervisor is AyuRakhmaWuryandini, SE., MSA and the co-supervisor is SahminNoholo, SE, MM.
The research aims at investigating the influance of Corporate Social Responsibility Disclosure towards Profitability. The profitability is proxied by Return On Assets (ROA). Samples are 24 Consumer Goods Industry Companies listed in Indonesia Stock Exchange from 2013 to 2015 determined by purposive sampling. Simple regression analysis method is applied as a technique of data analysis.
Findings reveal that Corporate Social Responsibility Disclosure has a negative and significant influence towards Profitability of Consumer Goods Industry Companies listed in Indonesia Stock Exchange from 2013 to 2015.
Keywords: Corporate Social Responsibility, Return On Assets
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