PENGARUH PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN SOSIAL PADA LAPORAN TAHUNAN TERHADAP PROFITABILITAS PERUSAHAAN (STUDI EMPIRIS PADA PERBANKAN DI BURSA EFEK INDONESIA)

Abstract

The purpose of this study was to examine and analyze the presence / absence of the influence of social responsibility disclosure in the annual report on the profitability of the banking companies listed in Indonesia Stock Exchange. The population in this research is all the banks listed on the Indonesia Stock Exchange (BEI) in 2008 and 2010. The sample used in this study was determined using purposive sampling method that was selected 21 banks. Research variables such as CSR, ROA, ROE and NPM. The method of data analysis used data normality test and linear regression. The results show that social responsibility disclosure in annual reports significant effect ROA. These results are consistent with the results of Inge (2005) that stated that the level of social responsibility disclosure significant effect on ROA. Social responsibility information disclosure in the annual report no significant effect on ROE. These results do not support the research Inge (2005) that stated that the level of social responsibility disclosure significant effect on ROE. Social responsibility information disclosure in annual reports significant effect on NPM. These results are consistent with the results of Inge (2005) that stated that the level of social responsibility disclosure significant effect on NPM.