Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PRAMESWARI, FOURLITA WIDYA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-03 04:01:34
Abstract :
Corporate Social Responsibility Disclosure is an information disclosure related to
companies responsibility. The purpose of this study is to determine the influence
between Corporate Social Responsibility Disclosure and Profitability and
Leverage in mining industry sectors from 2010 to 2014. The technique of
analyzing data used in this study is a simple linear regression analysis technique
The method of sample determination used in this research is purposive sampling
method and obtaining a sample of 40 mining companies. The secondary data
comes from analyzing the data in the annual reports. The results showed that
Corporate Social Responsibility Disclosure have an influenceson Returns On
Assets, Return On Equity and Net Profit Margin.Theresults also showed that
Corporate Social Responsibility Disclosures have not an influence on Debt To
Equity Ratio.
Keyword : Corporate Social Responsibility (CSR), Return On Assets (ROA),
Return On Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER)