Prakoso, Bayu Agung (2012) Analisis profitabilitas perusahaan sebelum dan setelah melaksanakan program CSR (Corporate Social Responsibility) pada perusahaan perbankan yang listing di BEI 2008-2011. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Corporate social responsibility adalah tanggungjawab perusahaan terhadap masyarakat di luar tanggungjawab ekonomis. CSR adalah kegiatan-kegiatan yang dilakukan perusahaan demi suatu tujuan sosial dengan tidak memperhitungkan untung dan rugi. Program corporate social responsibility dilakukan untuk menunjukan bahwa perusahaan tidak hanya semata mencari profit namun juga mempunyai tanggung jawab sosial kepada masyarakat sekitarnya. Pengukuran tingkat profitabilitas perusahaan sebelum dan setelah melaksanakan program corporate social responsibility dilakukan dengan membandingkan rasio-rasio keuangan perusahaan antara dua periode tersebut. Rasio keuangan yang dimaksud adalah ROA, ROE, NPM, dan EPS. Penelitian ini bertujuan untuk mencari perbedaan ROA (Return On Asset), ROE (Return On Equity), NPM (Net Profit Margin) dan EPS (Earning Per Share) sebelum dan sesudah pelaksanaan program CSR.
Penelitian ini menggunakan paired sample t test dan wilcoxon signed test sebagai alat uji. Paired sample t test digunakan apabila data berdistribusi normal. Dan wilcoxon signed test digunakan apabila data berdistribusi tidak normal. Kolmogorov-Smirnov test digunakan sebagai alat uji kenormalan data.
Dari hasil uji statistik didapatkan tidak terdapat perbedaan ROA, ROE dan EPS sebelum dan sesudah melaksanakan program corporate social responsibility. Tidak adanya perbedaan tingkat profitabilitas ditinjau dari ROA dan ROE sebelum dan setelah pelaksanaan program CSR diakibatkan oleh ketidaknormalan data. Sedangkan tidak adanya perbedaan EPS sebelum dan setelah CSR disebabkan pelaksanaan program CSR yang tidak tepat sasaran. Sehingga dengan pelaksanaan CSR belum dapat mendorong tingkat investasi pada perusahaan. Hanya NPM yang memiliki perbedaan sebelum dan setelah pelaksanaan program CSR. Hasil ini menunjukan bahwa dengan pelaksanaan program corporate social responsibility dapat meningkatkan tingkat penjualan perusahaan dan laba bersih.
ENGLISH:
Corporate social responsibility is a corporate responsibility to society beyond the economic responsibility. CSR is the activities of the company in favor of a social purpose by excluding gains and losses. Corporate social responsibility program carried out to show that the company is not only looking for profit, but also have a social responsibility to the community around it. Measuring the profitability of the company before and after implementing corporate social responsibility program by comparing the company's financial ratios between the two periods. Financial ratios in question is ROA, ROE, NPM, and EPS. This study aimed to explore differences in ROA (Return on Assets), ROE (Return On Equity), NPM (net profit margin) and EPS (Earning Per Share) before and after the implementation of the CSR program.
This study used paired sample t test and Wilcoxon signed test as test equipment. Paired sample t test was used when data were normally distributed. And the Wilcoxon signed test was used if the data are not normally distributed. Kolmogorov-Smirnov test was used as a test data normality.
From the results of statistical tests found no difference ROE and EPS before and after implementing corporate social responsibility program. No difference in the level of profitability in terms of ROE before and after the implementation of CSR programs caused by abnormal data. While no difference in EPS before and after the implementation of CSR because CSR programs are not well targeted. So with the implementation of CSR can not push the level of investment in the company. Only NPMand ROA which has a difference before and after the implementation of CSR programs. These results indicate that the implementation of corporate social responsibility can increase the company's sales and net income.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Fitriyah, Fitriyah | ||||||
Contributors: |
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Keywords: | Corporate Social Responsibility; Rasio Keuangan; Corporate Social Responsibility; Financial Ratios | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement | ||||||
Departement: | Fakultas Ekonomi > Jurusan Manajemen | ||||||
Location: | 150303 | ||||||
Depositing User: | Ratih Novitasari | ||||||
Date Deposited: | 28 Sep 2015 10:05 | ||||||
Last Modified: | 28 Sep 2015 10:05 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/2092 |
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