PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012

Hutagalung, Adevia (2014) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas dalam penelitian ini adalah apakah Pengungkapan Sustainability Report, memiliki pengaruh baik secara parsial dan simultan terhadap Profitabilitas perusahaan yang diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE). Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh Pengungkapan Sustainability Report, memiliki pengaruh baik secara parsial yang dibagi dalam tiga dimensi pengungkapan yaitu aspek ekonomi, lingkungan, dan sosial serta secara simultan terhadap Profitabilitas pada perusahaan manfaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2012.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2012. Dan untuk melanjutan penelitian, penelitia mengambil sampel dengan metode purposive sampling dan juga perusahaan yang menerbitkan Sustainability Report pada website perusahaan tersebut. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan informasi yang dibutuhkan dari perusahaan yaitu berupa laporan keuangan perusahaan yang diunduh dari www.idx.co.id dan laporan Sustainability dari website perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan analisis regresi berganda dengan bantuan SPSS 20. Hasil pengujian menunjukkan bahwa variabel kinerja ekonomi tidak berpengaruh dan signifikan terhadap ROA dan ROE perusahaan. Variabel kinerja lingkungan tidak berpengaruh dan tidak signifikan terhadap ROA namun berpengaruh positif dan signifikan terhadap ROE perusahaan. Variabel kinerja sosial berpengaruh negatif dan signifikan terhadap ROA dan tidak berpengaruh dan tidak signifikan terhadap ROE perusahaan.Kesimpulannya adalah bahwa hanya variabel kinerja sosial yang berpengaruh terhadap ROA dan hanya variabel lingkungan yang berpengaruh terhadap ROE perusahaan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisa197704162005012003
Call Number: 657.3 Hut p
Keywords: Sustainability Report; Profitabilitas; Teori Stakeholders; Teori Legitimasi; Analisis Deskriptif
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14033

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