S PEA 0704708 Table of content
DAFTAR ISI
HALAMAN JUDUL .................................................................................
i
ABSTRAK .................................................................................................
ii
ABSTRACT ...............................................................................................
iii
PERNYATAAN .........................................................................................
iv
MOTTO .....................................................................................................
v
PERSEMBAHAN ......................................................................................
vi
KATA PENGANTAR ...............................................................................
vii
DAFTAR ISI .............................................................................................
ix
DAFTAR TABEL ....................................................................................
xii
DAFTAR GAMBAR ................................................................................
xiii
BAB I PENDAHULUAN ........................................................................
1
1.1 Latar Belakang Penelitian .......................................................
1
1.2 Perumusan Masalah .................................................................
9
1.3 Tujuan Peneltian ......................................................................
9
1.4 Kegunaan Penelitian ................................................................
9
1.4.1. Manfaat Teoritis ............................................................
9
1.4.2.Manfaat Praktis ..............................................................
10
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ................................................................................
11
2.1 Kajian Pustaka ........................................................................
11
2.1.1 Corporate Social Responsibility (CSR) ........................
11
2.1.1.1 Pengertian CSR ................................................
11
2.1.1.2 Kategori CSR ...................................................
17
2.1.1.3 Jenis Tanggungjawab Perusahaan ....................
18
2.1.1.4 Teori dan Prinsip dasar dari CSR .....................
20
2.1.1.5 Keuntungan Penerapan CSR Bagi Perusahaan
23
ix
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.1.6 Tahapan CSR ...................................................
26
2.1.1.7 Faktor-faktor yang mempengaruhi
Implementasi CSR ...........................................
27
2.1.2 Kinerja Keuangan ..........................................................
30
2.1.2.1 Laporan Keuangan ...........................................
30
2.1.2.2 Kinerja Keuangan Perusahaan .........................
31
2.1.2.3 Faktor-Faktor yang dapat Mempengaruhi
Kinerja Keuangan Perusahaan .........................
34
2.1.2.4 Pengukuran Kinerja Keuangan ........................
37
2.1.3 Penelitian Terdahulu .....................................................
39
2.2 Kerangka Pemikiran ...............................................................
41
2.3 Hipotesis .................................................................................
45
BAB III OBJEK DAN METODE PENELITIAN ..............................
46
3.1 Objek Penelitian .....................................................................
46
3.2 Metode Penelitian ...................................................................
46
3.2.1 Desain Penelitian ...........................................................
46
3.2.2 Operasionalisasi Variabel ..............................................
48
3.2.3 Populasi dan Sampel Penelitian ....................................
49
3.2.4 Teknik Pengumulan Data ..............................................
49
3.2.5 Teknik Analisis Data .....................................................
49
3.2.5.1 Analisis Regressi ..............................................
49
3.2.5.2 Pengujian Hipotesis ..........................................
52
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ......................
55
4.1 Hasil Penelitian .....................................................................
55
4.1.1 Gambaran Umum Bursa Efek Indonesia ....................
55
4.1.2 Uji Asumsi Klasik .......................................................
59
4.1.2.1 Uji Multikolinieritas .......................................
59
4.1.2.2 Uji Autokorelasi .............................................
61
4.1.2.3 Uji Heterokedastisitas.....................................
62
x
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2.4 Uji Normalitas ................................................
63
4.1.3 Analisis Deskriptif ......................................................
63
4.1.4 Analisis Regresi ..........................................................
65
4.1.5 Pengujian Hipotesis ....................................................
67
4.1.6 Koefisien Determinasi ................................................
67
4.2 Pembahasan...........................................................................
68
BAB V KESIMPULAN DAN SARAN ..................................................
70
5.1 Kesimpulan ...........................................................................
70
5.2 Saran .....................................................................................
70
DAFTAR PUSTAKA ...............................................................................
72
xi
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Perbandingan Laba Bersih Perusahaan yang menggunakan
CSR dan pada saat belum menerapkan CSR ..........................
3
Tabel 1.2 Perbandingan Laba Kotor Perusahaan yang menerapkan CSR
dan pada saat belum menerapkan CSR ..................................
4
Tabel 1.3 Perbandingan Laba Setelah Pajak Perusahaan yang
menerapkan CSR dan pada saat belum menerapkan CSR .....
5
Tabel 2.1 Penelitian Terdahulu .................................................................
39
Tabel 3.1 Definisi Operasional Variabel ...................................................
49
Tabel 4.1 Ringkasan Hasil Pengujian Multikolinieritas Dengan
Menggunakan Varian Inflas Factor (VIF) ..............................
60
Tabel 4.2 Hasil Uji Autokorelasi dengan Durbin-Watson (DW Test) ......
61
Tabel 4.3 Tabel Pengambilan Keputusan Uji Autokorelasi ......................
61
Tabel 4.4 Hasil Uji Heterokedastisitas dengan Glejser ............................
62
Tabel 4.5 Hasil Normalitas dengan Kolmogorov-Smirnow Test (K-S) ...
63
Tabel 4.6 Hasil Uji Statistik Deskriptif .....................................................
64
Tabel 4.7 Analisa Regresi .........................................................................
66
Tabel 4.8 Koefisien Determinasi...............................................................
67
xii
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka pemikiran ..............................................................
45
Gambar 3.1 Desain Penelitian ...................................................................
48
xiii
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
HALAMAN JUDUL .................................................................................
i
ABSTRAK .................................................................................................
ii
ABSTRACT ...............................................................................................
iii
PERNYATAAN .........................................................................................
iv
MOTTO .....................................................................................................
v
PERSEMBAHAN ......................................................................................
vi
KATA PENGANTAR ...............................................................................
vii
DAFTAR ISI .............................................................................................
ix
DAFTAR TABEL ....................................................................................
xii
DAFTAR GAMBAR ................................................................................
xiii
BAB I PENDAHULUAN ........................................................................
1
1.1 Latar Belakang Penelitian .......................................................
1
1.2 Perumusan Masalah .................................................................
9
1.3 Tujuan Peneltian ......................................................................
9
1.4 Kegunaan Penelitian ................................................................
9
1.4.1. Manfaat Teoritis ............................................................
9
1.4.2.Manfaat Praktis ..............................................................
10
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ................................................................................
11
2.1 Kajian Pustaka ........................................................................
11
2.1.1 Corporate Social Responsibility (CSR) ........................
11
2.1.1.1 Pengertian CSR ................................................
11
2.1.1.2 Kategori CSR ...................................................
17
2.1.1.3 Jenis Tanggungjawab Perusahaan ....................
18
2.1.1.4 Teori dan Prinsip dasar dari CSR .....................
20
2.1.1.5 Keuntungan Penerapan CSR Bagi Perusahaan
23
ix
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.1.6 Tahapan CSR ...................................................
26
2.1.1.7 Faktor-faktor yang mempengaruhi
Implementasi CSR ...........................................
27
2.1.2 Kinerja Keuangan ..........................................................
30
2.1.2.1 Laporan Keuangan ...........................................
30
2.1.2.2 Kinerja Keuangan Perusahaan .........................
31
2.1.2.3 Faktor-Faktor yang dapat Mempengaruhi
Kinerja Keuangan Perusahaan .........................
34
2.1.2.4 Pengukuran Kinerja Keuangan ........................
37
2.1.3 Penelitian Terdahulu .....................................................
39
2.2 Kerangka Pemikiran ...............................................................
41
2.3 Hipotesis .................................................................................
45
BAB III OBJEK DAN METODE PENELITIAN ..............................
46
3.1 Objek Penelitian .....................................................................
46
3.2 Metode Penelitian ...................................................................
46
3.2.1 Desain Penelitian ...........................................................
46
3.2.2 Operasionalisasi Variabel ..............................................
48
3.2.3 Populasi dan Sampel Penelitian ....................................
49
3.2.4 Teknik Pengumulan Data ..............................................
49
3.2.5 Teknik Analisis Data .....................................................
49
3.2.5.1 Analisis Regressi ..............................................
49
3.2.5.2 Pengujian Hipotesis ..........................................
52
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ......................
55
4.1 Hasil Penelitian .....................................................................
55
4.1.1 Gambaran Umum Bursa Efek Indonesia ....................
55
4.1.2 Uji Asumsi Klasik .......................................................
59
4.1.2.1 Uji Multikolinieritas .......................................
59
4.1.2.2 Uji Autokorelasi .............................................
61
4.1.2.3 Uji Heterokedastisitas.....................................
62
x
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2.4 Uji Normalitas ................................................
63
4.1.3 Analisis Deskriptif ......................................................
63
4.1.4 Analisis Regresi ..........................................................
65
4.1.5 Pengujian Hipotesis ....................................................
67
4.1.6 Koefisien Determinasi ................................................
67
4.2 Pembahasan...........................................................................
68
BAB V KESIMPULAN DAN SARAN ..................................................
70
5.1 Kesimpulan ...........................................................................
70
5.2 Saran .....................................................................................
70
DAFTAR PUSTAKA ...............................................................................
72
xi
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Perbandingan Laba Bersih Perusahaan yang menggunakan
CSR dan pada saat belum menerapkan CSR ..........................
3
Tabel 1.2 Perbandingan Laba Kotor Perusahaan yang menerapkan CSR
dan pada saat belum menerapkan CSR ..................................
4
Tabel 1.3 Perbandingan Laba Setelah Pajak Perusahaan yang
menerapkan CSR dan pada saat belum menerapkan CSR .....
5
Tabel 2.1 Penelitian Terdahulu .................................................................
39
Tabel 3.1 Definisi Operasional Variabel ...................................................
49
Tabel 4.1 Ringkasan Hasil Pengujian Multikolinieritas Dengan
Menggunakan Varian Inflas Factor (VIF) ..............................
60
Tabel 4.2 Hasil Uji Autokorelasi dengan Durbin-Watson (DW Test) ......
61
Tabel 4.3 Tabel Pengambilan Keputusan Uji Autokorelasi ......................
61
Tabel 4.4 Hasil Uji Heterokedastisitas dengan Glejser ............................
62
Tabel 4.5 Hasil Normalitas dengan Kolmogorov-Smirnow Test (K-S) ...
63
Tabel 4.6 Hasil Uji Statistik Deskriptif .....................................................
64
Tabel 4.7 Analisa Regresi .........................................................................
66
Tabel 4.8 Koefisien Determinasi...............................................................
67
xii
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka pemikiran ..............................................................
45
Gambar 3.1 Desain Penelitian ...................................................................
48
xiii
Viny Ayu Fitri Andini, 2014
Pengaruh Pelaksanaan Program Corporate Social Responsibility terhadap Kinerja Keuangan
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu