Analisis Perbandingan Kinerja Perusahaan Yang Mengungkapkan Tanggung Jawab Sosial Denga Perusahaan yang Tidak Mengungkapkan Tanggung Jawab Sosial: studi empiris pada perusahaan manufaktur yang listed di BEJ tahun 2003-2005

Ivantina, Vina, Drs. Mulyadi, M.Sc. Ak.

2007 | Skripsi | S1 Extention - Accounting

Progressively expand corporate and industrial have a lot of resulting problem appearance which directly with reference to importance of stakeholders. Corporate social responsibilities have to be relied on target and company values which giving contribution at reputation and company efficacy. Company Which disclosure environmental responsibilities in this research is company listed in PROPER, while company which not disclosure the social responsibilities in this research is PMA. This Research aim in empirically manner is differences test of profitability, company risk, ratio price/earning, and company value between company PROPER and company PMA. Samples used in this research is 21 manufacturing business listed in BEJ in the year 2003 up to 2005. Hypothesis raised in this research is there are differences of research variable company PROPER and company PMA, and to know relevant and instruct the correlation between research variable with the corporate responsibility. MannWhitney Test was used to hypothesis test. Result of examination indicate that by using storey α=5%, variable of profitability and Tobin"s Q ratio there are difference between company PROPER and company PMA with the result of company PMA have the mean larger than company PROPER, except for the variable of risk of company and ratio price / earning indicate that there are no significant difference. Keyword: Profitability, company risk, ratio price / earning, corporate social responsibility, and company value.

Kata Kunci : Profitability, company risk, ratio price / earning, corporate social responsibility, and company value