Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2012-2016

Abstract

Tujuan studi ini adalah menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap profitabilitas.Corporate Social Responsibility (CSR) diproksikan ke biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan, sedangkan profitabilitas diproksikan ke Return On Assets (ROA). Studi ini menggunakan pendekatan deskriptif kuantitatif. Analisis data menggunakan metode regresi linier berganda. Populasi adalah seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek  Indonesia (BEI), selanjutnya sampel dipilih menggunakan teknik purposive dan diperoleh 9 perusahaan. Berdasarkan hasil analisis, pada tingkat signifikansi 5% menunjukkan bahwa secara parsial biaya kesejahteraan karyawan berpengaruh signifikan terhadap profitabilitas. Sedangkan, biaya kemitraan dan biaya bina lingkungan tidak berpengaruh terhadap profitabilitas. Uji simultan menunjukan bahwa biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan berpengaruh signifikan terhadap profitabilitas. The Implementation of Corporate Social Responsibility to Profitability of Consumer Goods Companies Listed on Indonesia Stock Exchange 2012-2016AbstractThe objective of this study is to analyze the influence of Corporate Social Responsibility (CSR) on profitability. Corporate Social Responsibility (CSR) is proxied to employees' welfare costs, partnership costs, and environmental development costs, while profitability is proxied to Return On Assets (ROA). This study uses a quantitative descriptive approach. Data analysis using multiple linear regression method. The population is all consumer goods companies listed on the Indonesia Stock Exchange (IDX), then the sample is selected using purposive techniques and obtained 9 companies. Based on the analysis, at a significance level of 5% indicates that partially the cost of employee welfare has a significant effect on profitability. Meanwhile, the cost of partnership and environmental development cost has no effect on profitability. Simultaneous test shows that employee welfare cost, partnership cost, and environmental development cost have significant effect to profitability.