Tingkat Kepedulian Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan : Sebuah Studi Empiris
SUSILAWATI CLARA (Pembimbing): Dr. Ainun Na'im, MBA., Dr. Ainun Na'im, MBA.
RINGKASAN
Beberapa literatur menyatakan bahwa sistem usaha yang dikembangkan dengan memperhatikan tanggung jawab sosialnya mempunyai hubungan yang erat dengan profitabilitasnya. Perusahaan yang memperhatikan tanggung jawab sosialnya mempunyai kinerja ekonomi yang lebih baik. Perusahaan yang besar juga mempunyai kemampuan untuk merespon tekanan lingkungan karena mempunyai sumber daya yang besar pula. Investor akan mempertimbangkan keputusan investasinya dengan memilih investasi pada perusahaan yang memperhatikan tanggung jawab sosialnyakarena perusahaan tersebut diyakini mempunyai risiko yang rendah dan mempunyai rasio price earning yang tinggi. Tujuan dan penelitian ini adalah memberikan bukti empiris yang relevan dengan masalah tingkat kepedulian tanggung jawab sosial perusahaan yaitu apakah terdapat hubungan antara tingkat kepedulian tanggung jawab sosial dengan beberapa indikator ekonomi dan keuangan.Tujuan tersebut dicapai dengan menguji hubungan antara tingkat kepedulian tanggung jawab sosial perusahaan dengan profitabilitas, ukuran perusahaan, risiko total, dan rasio price earning. Hasil penelitian mnunjukkan adanaya kesesuaian dengan hipotesis penelitian. Penelitian ini memberikan bukti terdapatnya hubungan positif antara tingkat kepedulian tanggung jawab sosial perusahaan dengan profitabilitas, hubungan positif antara tingkat kepedulian tanggung jawab sosial perusahaan denganukuran perusahaan, hubungan negatif antara tingkat kepedulian tanggung jawab social perusahaan denganrisiko total, serta hubungan positif antara tingkat kepedulian
tanggung jawab sosial perusahaan dengan rasio price earning. Namun tingkat signifikansi yang kuat hanya diperoleh dari hubungan antara tingkat kepedulian tanggung jawab sosial perusahaan dengan profitabilitas.
Kata kunci: tanggung jawab sosial perusahaan, profitabilitas, ukuran perusahaan, risiko total, rasio price earning.
ABSTRACT
Some literature on economics state that the business system developed in great concern for its social responsibility has a thigt relationship with its profitability. A company which has a great concern for its social responsibility has a better economy working system. For the reason of having big assets, a big company has the ability in responding to the environmental stress. Investors will Consider carefully to decide their investment by choosing a company which has a great concern for its social responsibility because such company is believed to have low risk and high price earning ratio. The aim of the study is to give the empirical evidence related to the level of a company's concern for its social responsibility , whether there is any relationship
between the level of social responsibility and certain monetary and economy indicators. The study is conducted by examining the relatinship between the level of the company's concern for its social responsibility and the profitability, the size of the company, the total risk, and the price earning ratio. The result of the study turns out to be in comformity with the hypothesis. It proves that there is a positive relationship between the level of company's concern for social responsibility and its profitability. The same kind of relationship also occurs between the level of a company's concern for social responsibility and its size. Meanwhile, a negative relationship is found between the level of a company's concern for social responsibility and its total risk. And once again a positive relationship occurs between the level of a company's social respnsibility and its price earning ratio. Above all, the strong significance level will only be obtained from the relationship between the level of a company's social responsibility and its profitability.
Key words: company's social responsibility, profitability, company size, total risk, price earning ratio.
Kata Kunci : Tanggungjawab Sosial Perusahaan, Tanggungjawab Sosial dan Ukuran Perusahaan
