Effect of Disclosure Corporate Social Responsibility (CSR) to Profitability in Textile and Garment Industry Listed in Indonesia Stock Exchange in 2011-2013

Khairudin KHAIRUDIN, Erena Dewi

Abstract


The purpose of this study was to determine the effect of the disclosure of corporate social
responsibility (CSR) to profability in textile and garment industry are listed on BEI in 2011 through 2013 by using purposie sampling method. There are 10 industries that respresent a sample. The method of analysis in this study is a simple regression analysis. The result of this study indicate that csr disclosure positive and significant impact on ROA and ROE and positive and significant effect on the GPM, which is an indicator of prafitability.


Keywords


CSR; Profitability; GPM; ROA; ROE.

Full Text:

PDF

References


CSR Indonesia. “GRI”. http://www.csrindonesia.com/newfolder/ info.php.htm

Gray, R. 2006. “Social, environmental and sustainability reporting and organizational value creation?: Whose value? Whose creation?”, Accounting Auditing and Accountability Journal, vol 19, no 6, pp. 793-819. Retrieved February 5th, 2007, from Emerald Insight database.

Hadi, Nor. 2011. Corporate Social Responsibility edisi Pertama. Yogyakarta: Graha Ilmu

Indrawan, D.C. 2011. Pengaruh Corporate Social Responsibility Terhadap Kinerja

Perusahaan. Skripsi S1 Akuntansi UNDIP. Semarang

Kusumadilaga, Rimba. 2010 Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variable Moderating (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia). Skripsi S1 Akuntansi UNDIP. Semarang.

Nistantya, Dewasancahya. 2010. Pengaruh Corporate Social Responsibility terhadap Profitabilitas Perusahaan (Studi Kasus pada Perusahaan Perbankan yang Listing di BEI Tahun 2007-2009). Skripsi S1 Akuntansi UNS. Surakarta.

Effect Of Disclosure Corporate... (Khairudin, Erena Dewi) 77

Nurlela dan Islahudin. 2008. Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen sebagai Variabel Moderating. Simposium Nasional Akuntansi XI.

Purnasiwi, Jayanti. 2011. Analisis Pengaruh Size, Profitabilitas dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Skripsi S1 Akuntansi UNDIP. Semarang.

Sanusi, Anwar. 2011. Metodologi Penelitian Bisnis 3: 131-133. Jakarta: Salemba Empat. Sutopoyudo. 2009. Pengaruh Penerapan Corporate Social Responsibility (CSR) terhadap

Profitabilitas Perusahaan. Sutopoyudo’s Weblog at http://www.wordpress.com. Diakses tanggal 30 Oktober 2009.

The Global Reporting Initiative., Sustainability Reporting Guidelines: G3 version for public comment 2 January 2006-31 March 2006. http://www.globalreporting.org/reportingframework/G3Online/Profile/

Undang-Undang Nomor 25 Tahun 2007 Tentang Perseroan Penanaman Modal, Pasal 15 (b). Undang-Undang Nomor 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan

Hidup, Pasal 98 Ayat 1 dan Pasal 99 Ayat 1. Referensi Website

www.globalreporting.org www.hukumonline.com www.idx.co.id www.wartaekonomi.co.id

Khairudin & Erena Dewi.2015.Effect of Disclosure Corporate Social Responsibility (CSR) to Profitability in Textile and Garment Industry Listed in Indonesia Stock Exchange in 2011-2013.Universitas Bandar Lampung




DOI: http://dx.doi.org/10.36448/jak.v6i2.576