CD Skripsi
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dan Pertumbuhan Laba(Studi Pada Perusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012)
The objective of the research was to examine the effect of Social Responsibility Disclosure on firm’s value and profit growth. The independent variable in this research was CSRD while the dependent variable was firm’s value and profit growth. Population of this research was LQ 45 company’s period 2009 to 2012. The objective of the research used secondary data. This data obtained from annual reports in 2009-2012. The sample selection method used purposive sampling and total sample used was 24 observations of LQ 45 companies listed on the Indonesia Stock Exchange in the period 2009 to 2012 and then in analysis by using simple linear regression method by assisting SPSS as an analytical tool. The analysis showed that CSRD positive and significant effect of firm’s value. Based on the result of the research, the average of the enhancement level of the CSRD every year was followed by the enhancement of the firm’s value. It showed that when the higherSocial Responsibility then the higher of firm’s value as well. While, the variable of CSR disclosure had no effect on the profit growth in LQ 45 companies. Since the company was growing for getting a good image so it must be issued additional cost and it could affect the company’s earnings.The implication is that companies should be more concern to report their CSR activities because it can influences the firms value.
Keywords : Corporate Social Resposibility Disclouser, Firms Value, and Profit Growth.
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