Pengaruh Biaya Corporate Social Responsibility Terhadap Profitabilitas  

Oleh:

Nugroho, Paskah Ika ; Pratiwi, Ignatia Linda

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: TRANSAKSI : Jurnal Bisnis, Ekonomi, dan Sosial vol. 07 no. 01 (May 2015), page 27-35.
Topik: CSR; employee welfare costs; profitability (ROA)
Fulltext: 4. Pengaruh biaya corporate social responsibility_Ros.pdf (390.27KB)

Isi artikel

Corporate Social Responsibility (CSR) is one of concern for the environment of a company. Currently CSR aims to maximize profits but also are required to better accommodate the needs of the community and its stakeholders. This study was conducted to provide empirical evidence of the influence of CSR in the form of employee welfare costs on profitability. This research samples using 27 banking companies listed on the Stock Exchange in the period 2011-2012. The data used are the financial statements issued by the company each year. The sampling technique using purposive sampling method. This study uses a simple regression analysis. The results of this study indicate that during the period 2011-2012, the cost of employee benefits has significant positive effect on ROA.

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