Hubungan Corporate Social Responsibility dan Value Added; Berdasarkan Perusahaan Pertambangan di Indonesia yang Terdaftar di Bursa Efek Indonesia
| dc.contributor.advisor | Wibowo, Seto Sulaksono Adi | |
| dc.contributor.author | Bandi | |
| dc.date.accessioned | 2023-02-15T02:15:35Z | |
| dc.date.available | 2023-02-15T02:15:35Z | |
| dc.date.issued | 2017-06-15 | |
| dc.description.abstract | This study aims to examine the relationship of corporate social responsibility and value added listed in Indonesia Stock Exchange period 2010-2015. Corporate social responsibility is proxied by Corporate Social Disclosure Index (CSDI) based on GRI (Global Reporting Initiative). Value added is proxied by AVAR (Asset Value Added Rate) from financial reporting components that are employee’s salary, interests, tax, dividend, retained earnings dan average total assets. Samples were taken by using purposive sampling and sample selection criteria. The analysis technique used in this research is product moment pearson correlation. The result showed that CSR and the disclosure on mining sector companies during six periods haven’t shown maximal results yet. This research only used companies in mining sector and correlation analysis. Further research can add another sector companies and regression analysis. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan untuk menguji hubungan corporate social responsibility dan value added perusahaan pertambangan yang terdaftar di BEI periode 2010- 2015. Corporate social responsibility diproksikan dengan Corporate Social Disclosure Index (CSDI) berdasarkan GRI (Global Reporting Initiative). Value added diproksikan dengan AVAR (Asset Value Added Rate) dari komponen laporan keuangan yaitu, employee’s salary, interests, tax, dividend, retained earnings dan average total assets. Sampel diambil dengan menggunkan purposive sampling dan memenuhi kriteria sampel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis korelasi product moment pearson. Hasil penelitian menunjukkan bahwa penerapan CSR dan pengungkapannya pada perusahaan sektor pertambangan selama enam periode pengamatan belum menunjukkan hasil yang maksimal. Penelitian ini hanya menggunakan perusahaan di sektor pertambangan dan menggunakan analisis korelasi. Penelitian selanjutnya diharapkan dapat menambahkan perusahaan pada sektor lain dan analisis regresi. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/1616 | |
| dc.language.iso | id | en_US |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Produksi untuk Keperluan Khusus | en_US |
| dc.title | Hubungan Corporate Social Responsibility dan Value Added; Berdasarkan Perusahaan Pertambangan di Indonesia yang Terdaftar di Bursa Efek Indonesia | en_US |
| dc.type | Thesis | en_US |