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ANALISIS PERBEDAAN TINGKAT PROFITABILITAS SEBELUM DAN SESUDAH PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERUSAHAAN DALAM INDUSTRI PERTAMBANGAN DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Binus Business Review

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Title ANALISIS PERBEDAAN TINGKAT PROFITABILITAS SEBELUM DAN SESUDAH PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERUSAHAAN DALAM INDUSTRI PERTAMBANGAN DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Herry, Yustina; BINUS University
Ariyanto, Stefanus; BINUS University
 
Subject —
Corporate Social Responsibility, profitability
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Description The main purpose of the company used to gain maximum profits, now has changed with more attention to environmental and social aspects (triple bottom line) in order to create balance in the implementation. The research was conducted with the aim to analyze whether there are differences in the level of profitability as seen from the ratio of profitability, namely NPM (Net Profit Margin), ROA (Return on Assets) and ROE (Return On Equity) both before and after the disclosure of Corporate Social Responsibility. The sample used in this study is companies in the mining and pharmaceutical industries listed in the Indonesia Stock Exchange disclosing CSR in the period of 2003-2008 in the annual report or separate sustainability report. There are 10 samples taken by purposive sampling method, which meets the criteria. Data were analyzed using SPSS 16.0. Hypothesis testing is performed using paired two-sample test (paired sample t-test). The result of research indicates that there are no difference in profitability at the time before and after the disclosure of CSR. 
 
Publisher Bina Nusantara University
 
Contributor Faculty of Economic and Communication
 
Date 2012-11-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://journal.binus.ac.id/index.php/BBR/article/view/1268
10.21512/bbr.v3i2.1268
 
Source Binus Business Review; Vol 3, No 2 (2012): Binus Business Review; 849-861
2476-9053
2087-1228
 
Language eng
 
Relation http://journal.binus.ac.id/index.php/BBR/article/view/1268/1136
 
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