ANALISIS PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PT SEMEN GRESIK)

Ita noviana(1*), Ika listyawati(2)


(1) Universitas AKI
(2) Universitas AKI
(*) Corresponding Author

Abstract


The purpose of this study was to determine the company's ability to generate profits before
disclosing the Corporate Social Responsibility (CSR) report and after disclosing Corporate
Social Responsibility (CSR) at PT Semen Gresik. This study uses Return On Assets as a
measure of profitability ratios. The sample uses PT Semen Gresik financial statements before
Corporate Social Responciability (CSR) in 2003-2006 and after Corporate Social
Responciability (CSR) in 2009-2012. The data collection method used in this study is
secondary data, obtained from PROPER and from the company's official website. Data
analysis method using descriptive statistical tests, Based on the results of testing descriptive
statistics there is an increase in profitability after the Corporate Social Responciability
(CSR) or Sustainability report.


Keywords


Corporate Social Responsibility (CSR), Profitability, Return On Assets (ROA).

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DOI: https://doi.org/10.26714/mki.7.2.2017.22-35

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
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