Hubungan antara Tanggungjawab Sosial Perusahaan (Corporate Social responsibility) dengan Profitabilitas Perusahaan

Fauzi, Rizqika Khoirul, Prof. Dr. Mas'ud Machfoed, M.B.A., Ak.

2007 | Skripsi | S1 Accounting

The Relationships between Corporate Social Responsibility and Profitability Ratios Using SWA magazine"s ratings of Corporate Social Awards, I analyzed the relationships between corporate social responsibility and profitability. The major issue of this research is whether both company with CSR and non-CSR have different profitability ratio"s. The sample are listed companies in BEJ from the year 2001 to 2005, it is based on participated the companies in CSR Award 2005 that held by SWA magazine. This study, using profitability ratios, performed by ROA, ROE and NPM, show that the companies with corporate social responsibility have higher profitability ratios than companies with non-CSR, especially performed by both ROA and NPM. Keyword: relationship, Corporate Social Award (CSR), profitability ratios, CSR awards.

Kata Kunci : relationship, Corporate Social Award (CSR), profitability ratios, CSR awards