S PEA 1105147 Table of content
DAFTAR ISI
ABSTRAK........................................................................................................... i
ABSTRACT ........................................................................................................ ii
KATA PENGANTAR .......................................................................................iii
UCAPAN TERIMA KASIH............................................................................ iv
DAFTAR ISI ..................................................................................................... vi
DAFTAR TABEL............................................................................................. ix
DAFTAR GAMBAR ......................................................................................... x
BAB I PENDAHULUAN
A. Latar Belakang Penelitian............................................................................... 1
B. Identifikasi Masalah Penelitian ...................................................................... 6
C. Rumusan Masalah Penelitian ......................................................................... 8
D. Maksud dan Tujuan Penelitian ....................................................................... 8
E. Kegunaan Penelitian ....................................................................................... 9
BAB II LANDASAN TEORI
A. Teori yang Relavan....................................................................................... 10
1. Landasan Toritis Pengungkapan Corporate Social Responsibility ........ 10
1.1 Decision Usefulness Studies ............................................................. 10
1.2 Economic Theory Studies ................................................................. 11
1.3 Social an Political Studies ................................................................ 11
2. Pengungkapan Corporate Social Responsibility ..................................... 12
2.1 Definisi Pengungakapan Corporate Socia l Responsibility .............. 12
2.2 Komponen Dasar Pengungkapan Corporate Social Responsibility. 17
2.3 Tujuan Pengungkapan Corporate Social Responsibility.................. 18
2.4 Manfaat Pengungkapan Corporate Social Responsibility................ 19
2.5 Tipe Perusahaan dalam Menerapkan Pengungkapan Corporate
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Social Responsibility ........................................................................ 20
3. Profitabilitas ............................................................................................ 22
3.1 Definisi Profitabilitas ....................................................................... 22
3.2 Pengukuran Tingkat Profitabilitas.................................................... 23
3.3 Pengaruh
Profitabilitas
Terhadap
Pengungkapan
Corporate
Social Responsibility ........................................................................ 25
B. Hasil Penelitian Terdahulu ........................................................................... 27
C. Kerangka Pemikiran ..................................................................................... 28
D. Hipotesis Penelitian ...................................................................................... 31
BAB III METODE PENELITIAN
A. Desain Penelitian .......................................................................................... 32
B. Operasional Variabel .................................................................................... 33
1. Variabel Independen (X) .......................................................................... 33
2. Variabel Dependen (Y)............................................................................. 33
C. Populasi dan Sampel..................................................................................... 34
1. Polupasi .................................................................................................... 34
2. Sampel ...................................................................................................... 34
3. Sumber Data ............................................................................................. 34
D. Teknik Pengumpulan Data ........................................................................... 34
E. Analisis Data dan Pengujian Hipotesis......................................................... 35
1. Analisis Data .......................................................................................... 35
1.1 Profitabilitas ..................................................................................... 35
1.2 Corporate Social Responsibility (CSR)............................................ 36
2. Pengujian Hipotesis ................................................................................ 36
2.1 Uji Noemalitas .................................................................................. 37
2.2 Uji Linieritas..................................................................................... 37
2.3 Regresi Linier Sederhana ................................................................. 39
2.4 Uji Keberartian Regresi (Uji F) ........................................................ 39
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.5 Uji Keberartian Koefesien Regresi (Uji t) ........................................ 40
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
A. Gambaran Obyek Penelitian ......................................................................... 42
1. Industri Dasar dan Kimia ......................................................................... 42
2. Aneka Industri .......................................................................................... 44
3. Industri Barang Konsumsi........................................................................ 45
B. Deskripsi Hasil Penelitian ............................................................................ 49
1. Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek
Indonesia .................................................................................................. 49
2. Pengungkapan CSR Perusahaan Manufaktur yang Terdaftar di Bursa
Efek Indonesia ......................................................................................... 54
C. Analisis Data dan Pengujian Hipotesis......................................................... 62
1. Uji Normalitas ........................................................................................ 62
2. Uji Linieritas........................................................................................... 63
3. Uji Hipotesis ........................................................................................... 64
3.1 Uji Regresi Linear Sederhana........................................................... 64
3.2 Uji Keberartian Regresi (Uji F) ........................................................ 65
3.3 Uji Keberartian Koefesien Regresi (Uji t) ........................................ 66
D. Pembahasan Hasil Penelitian........................................................................ 67
BAB V ESIMPULAN DAN SARAN
A. Kesimpulan ................................................................................................... 72
B. Saran ............................................................................................................. 72
DAFTAR PUSTAKA ...................................................................................... 74
LAMPIRAN-LAMPIRAN.............................................................................. 78
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Perbandingan Implementasi CSR di Tujuh Negara Asia ................. ..1
Tabel 1.2 Pengungkapan Corporate Social responsibility yang Terdaftar di
Bursa Efek Indonesia ......................................................................... 3
Tabel 2.1 The Triple Bottom Line of Corporate Social Responsibility
Disclousure (CSRD) ........................................................................ 17
Tabel 2.2 Hasil Penelitian Terdahulu Dengan Tema Corporate Social
Respinsibility (CSR) ......................................................................... 27
Tabel 3.1 Operasional Variabel .... ....................................................................33
Tabel 4.1 Daftar Perusahaan Manufaktur yang Terdaftar di Bursa Efek
Indonesia tahun 2014 ..................................................................... 46
Tabel 4.2 Tingkat Profitabilitas (ROA) Perusahaan Manufaktur yang
Terdaftar di Bursa Efek Indonesia Tahun 2014 ............................... 50
Tabel 4.3 Pengungkapan CSR Perusahaan Manufaktur yang Terdaftar di
Bursa Efek Indonesia Tahun 2014 ................................................... 55
Tabel 4.4 Pengujian Linieritas.......................................................................... 64
Tabel 4.5 Hasil Uji Regresi Linier Sederhana.................................................. 65
Tabel 4.6 Hail Uji Keberartian Regresi (Uji F) ................................................ 66
Tabel 4.7 Hasil Perhitungan Uji t ..................................................................... 66
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1 Hubungan Variabel........................................................................... ..30
Gambar 2 Uji Normalitas .................................................................................... 63
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
ABSTRAK........................................................................................................... i
ABSTRACT ........................................................................................................ ii
KATA PENGANTAR .......................................................................................iii
UCAPAN TERIMA KASIH............................................................................ iv
DAFTAR ISI ..................................................................................................... vi
DAFTAR TABEL............................................................................................. ix
DAFTAR GAMBAR ......................................................................................... x
BAB I PENDAHULUAN
A. Latar Belakang Penelitian............................................................................... 1
B. Identifikasi Masalah Penelitian ...................................................................... 6
C. Rumusan Masalah Penelitian ......................................................................... 8
D. Maksud dan Tujuan Penelitian ....................................................................... 8
E. Kegunaan Penelitian ....................................................................................... 9
BAB II LANDASAN TEORI
A. Teori yang Relavan....................................................................................... 10
1. Landasan Toritis Pengungkapan Corporate Social Responsibility ........ 10
1.1 Decision Usefulness Studies ............................................................. 10
1.2 Economic Theory Studies ................................................................. 11
1.3 Social an Political Studies ................................................................ 11
2. Pengungkapan Corporate Social Responsibility ..................................... 12
2.1 Definisi Pengungakapan Corporate Socia l Responsibility .............. 12
2.2 Komponen Dasar Pengungkapan Corporate Social Responsibility. 17
2.3 Tujuan Pengungkapan Corporate Social Responsibility.................. 18
2.4 Manfaat Pengungkapan Corporate Social Responsibility................ 19
2.5 Tipe Perusahaan dalam Menerapkan Pengungkapan Corporate
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Social Responsibility ........................................................................ 20
3. Profitabilitas ............................................................................................ 22
3.1 Definisi Profitabilitas ....................................................................... 22
3.2 Pengukuran Tingkat Profitabilitas.................................................... 23
3.3 Pengaruh
Profitabilitas
Terhadap
Pengungkapan
Corporate
Social Responsibility ........................................................................ 25
B. Hasil Penelitian Terdahulu ........................................................................... 27
C. Kerangka Pemikiran ..................................................................................... 28
D. Hipotesis Penelitian ...................................................................................... 31
BAB III METODE PENELITIAN
A. Desain Penelitian .......................................................................................... 32
B. Operasional Variabel .................................................................................... 33
1. Variabel Independen (X) .......................................................................... 33
2. Variabel Dependen (Y)............................................................................. 33
C. Populasi dan Sampel..................................................................................... 34
1. Polupasi .................................................................................................... 34
2. Sampel ...................................................................................................... 34
3. Sumber Data ............................................................................................. 34
D. Teknik Pengumpulan Data ........................................................................... 34
E. Analisis Data dan Pengujian Hipotesis......................................................... 35
1. Analisis Data .......................................................................................... 35
1.1 Profitabilitas ..................................................................................... 35
1.2 Corporate Social Responsibility (CSR)............................................ 36
2. Pengujian Hipotesis ................................................................................ 36
2.1 Uji Noemalitas .................................................................................. 37
2.2 Uji Linieritas..................................................................................... 37
2.3 Regresi Linier Sederhana ................................................................. 39
2.4 Uji Keberartian Regresi (Uji F) ........................................................ 39
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.5 Uji Keberartian Koefesien Regresi (Uji t) ........................................ 40
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
A. Gambaran Obyek Penelitian ......................................................................... 42
1. Industri Dasar dan Kimia ......................................................................... 42
2. Aneka Industri .......................................................................................... 44
3. Industri Barang Konsumsi........................................................................ 45
B. Deskripsi Hasil Penelitian ............................................................................ 49
1. Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek
Indonesia .................................................................................................. 49
2. Pengungkapan CSR Perusahaan Manufaktur yang Terdaftar di Bursa
Efek Indonesia ......................................................................................... 54
C. Analisis Data dan Pengujian Hipotesis......................................................... 62
1. Uji Normalitas ........................................................................................ 62
2. Uji Linieritas........................................................................................... 63
3. Uji Hipotesis ........................................................................................... 64
3.1 Uji Regresi Linear Sederhana........................................................... 64
3.2 Uji Keberartian Regresi (Uji F) ........................................................ 65
3.3 Uji Keberartian Koefesien Regresi (Uji t) ........................................ 66
D. Pembahasan Hasil Penelitian........................................................................ 67
BAB V ESIMPULAN DAN SARAN
A. Kesimpulan ................................................................................................... 72
B. Saran ............................................................................................................. 72
DAFTAR PUSTAKA ...................................................................................... 74
LAMPIRAN-LAMPIRAN.............................................................................. 78
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Perbandingan Implementasi CSR di Tujuh Negara Asia ................. ..1
Tabel 1.2 Pengungkapan Corporate Social responsibility yang Terdaftar di
Bursa Efek Indonesia ......................................................................... 3
Tabel 2.1 The Triple Bottom Line of Corporate Social Responsibility
Disclousure (CSRD) ........................................................................ 17
Tabel 2.2 Hasil Penelitian Terdahulu Dengan Tema Corporate Social
Respinsibility (CSR) ......................................................................... 27
Tabel 3.1 Operasional Variabel .... ....................................................................33
Tabel 4.1 Daftar Perusahaan Manufaktur yang Terdaftar di Bursa Efek
Indonesia tahun 2014 ..................................................................... 46
Tabel 4.2 Tingkat Profitabilitas (ROA) Perusahaan Manufaktur yang
Terdaftar di Bursa Efek Indonesia Tahun 2014 ............................... 50
Tabel 4.3 Pengungkapan CSR Perusahaan Manufaktur yang Terdaftar di
Bursa Efek Indonesia Tahun 2014 ................................................... 55
Tabel 4.4 Pengujian Linieritas.......................................................................... 64
Tabel 4.5 Hasil Uji Regresi Linier Sederhana.................................................. 65
Tabel 4.6 Hail Uji Keberartian Regresi (Uji F) ................................................ 66
Tabel 4.7 Hasil Perhitungan Uji t ..................................................................... 66
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1 Hubungan Variabel........................................................................... ..30
Gambar 2 Uji Normalitas .................................................................................... 63
Dewanti Merakati, 2016
PENGARUH PROFITABILITAS TERHAD AP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
(CSR) PAD A PERUSAHAAN MANUFAKTUR YANG TERD AFTAR D I BURSA EFEK IND ONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu