ANALISA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR PADA RETURN ON EQUITY (ROE)

Septianti, Virania (2016) ANALISA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR PADA RETURN ON EQUITY (ROE). D3 thesis, Universitas Negri Jakarta.

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Abstract

Virania Septianti. 2016. 8323136465. Analisis Hubungan Corporate Social Responsibility (CSR) Perusahaan Manufaktur Pada Return on Equity (ROE). Program studi D III Akuntansi. Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Jakarta. This paper has a background on the relationship Corporate Social Responsibility manufacturing company in the Return on Equity. The author conducted research goal is to determine whether or not the relationship between Corporate Social Responsibility manufacturing company in the Return on Equity. The method used in this research is descriptive quantitative data collection techniques through observation and literature. By using the company's financial statements manufacturing sector consumption goods industry sub-sectors of food and beverages. From the research results can be determined by analysis of the relationship of Corporate Social Responsibility of Companies manfkatur 2014 on the Return on Equity 2015 high CSR is not always followed by the acquisition of high profit as well. This is due to a lack of correlation of Corporate Social Responsibility with the necessary profit in the calculation of Return on Equity for profit is influenced by other outside business income and expenses outside the business. Therefore, these companies should be able to devise Corporate Social Responsibility which is capable of affecting the business beyond the revenue and cost efficiency outside the business. Keywords: Social Corporae responsibiliy, CSR, Return on Equity, ROE, Relations CSR in ROE

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