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ANALISA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DAN LEVERAGE DI SEKTOR INDUSTRI PERTAMBANGAN TAHUN 2010-2014
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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) 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya