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Analisis Profitabilitas Perusahaan sebelum dan setelah melaksanakan Program CSR (Corporate Social Responsibility) pada Industri Telekomunikasi

Istiqomah, Lailatul (2011) Analisis Profitabilitas Perusahaan sebelum dan setelah melaksanakan Program CSR (Corporate Social Responsibility) pada Industri Telekomunikasi. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

ABSTRAK

CSR adalah istilah populer yang digunakan untuk mewakili sebuah program bakti sosial sebagai bentuk kontribusi positif dari perusahaan kepada masyarakat. Kondisi keuangan saja tidak cukup menjamin nilai perusahaan tumbuh secara berkelanjutan. Keberlanjutan perusahaan (corporate sustainability) hanya akan terjamin apabila perusahaan memperhatikan dimensi sosial dan lingkungan hidup. Sudah menjadi fakta bagaimana resistensi masyarakat sekitar muncul kepermukaan terhadap perusahaan yang dianggap tidak memperhatikan lingkungan hidup. Untuk menjaga citra perusahaan perlu dilakukan subuah program atau aktifitas yang bisa mengangkat nama baik perusahaan, yaitu dengan melaksanakan program Corporate Social Responsibility ( CSR). Penelitian ini bertujuan untuk perbedaan ROA (Return On Asset), ROE (Return On Equity), NPM (Net Profit Margin) sebelum dan setelah melaksanakan program corporate social responsibility pada industri telekomunikasi

Pengujian ini dilakukan dengan menggunakan uji normalitas yang bertujuan untuk menguji apakah data sampel yang diambil mempunyai sebaran distribusi normal atau tidak. Jika data berdistribusi normal maka alat analisa yang digunakan adalah uji statistik yaitu uji paired sampel test. Namun, jika data tidak berdistribusi normal maka alat analisa yang digunakan adalah metode non- parametik Wilcoxon signed-rank test.

Dari hasil analisis, terdapat perbedaan ROA (Return On Asset) sebelum dan setelah melaksanakan program corporate social responsibility pada industri telekomunikasi. Sedangkan ROE (Return On Equity) dan NPM (Net Profit Margin) tidak mengalami perbedaan sebelum dan setelah melaksanakan program corporate social responsibility pada industri telekomunikasi.

ABSTRACT

CSR is a popular term used to represent a social service program as a form of positive contribution from the company to the society. A financial condition alone is not enough to guarantee that the value of the company can grow in a sustainable manner. The sustainability of the company (corporate sustainability) will only be guaranteed if the company gives attention to social and environmental dimensions. It is a fact how the resistence of the surrounding society appears to the company which is deemed not consider the environment. To maintain the company's image,it is needed a program or an activity that could lift the company‟s reputation, by implementing its Corporate Social Responsibility (CSR). This study aims to know the differences of ROA (Return On Asset), ROE (Return On Equity), NPM (Net Profit Margin) before and after implementing corporate social responsibility program in the telecommunications industry

The testing was conducted by using the normality test which aims to test whether the data distribution of the samples taken had a normal distribution or not. If the data have a normal distribution, the analysis tool used is a statistical test, it is paired sample test. However, if data are not normally distributed, the analysis tool used is the method of non-parametik Wilcoxon signed-rank test.

From the analysis result, there are differences in ROA (Return On Asset) before and after implementing corporate social responsibility program in the telecommunications industry. While the ROE (Return On Equity) and NPM (Net Profit Margin) did not experience the difference before and after implementing corporate social responsibility program in the telecommunications industry.

Item Type: Thesis (Undergraduate)
Supervisor: Yuliana, Indah
Contributors:
ContributionNameEmail
UNSPECIFIEDYuliana, IndahUNSPECIFIED
Keywords: Rasio Keuangan; Corporate Social Responsibility; Financial Ratios; Corporate Social Responsibility
Departement: Fakultas Ekonomi > Jurusan Manajemen
Depositing User: Meirisa Anggraeni
Date Deposited: 02 Feb 2023 10:33
Last Modified: 02 Feb 2023 10:33
URI: http://etheses.uin-malang.ac.id/id/eprint/45880

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