Alfiana Dwi Hidayati, - (2024) PENGARUH RASIO AKTIVITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) SEBAGAI VARIABEL INTERVENING : Studi Pada Perusahaan BUMN di Indonesia Periode Tahun 2018-2022. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Rasio Aktivitas yang diproksikan oleh total asset turnover (TATO) dan Solvabilitas yang diproksikan oleh debt to asset ratio (DAR) terhadap profitabilitas yang diproksikan oleh return on asset (ROA) dengan Corporate Social Responsibility Disclosure (CSR) sebagai variabel intervening. Populasi penelitian yaitu perusahaan BUMN yang ada Indonesia baik ada di website kementrian BUMN maupun Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu non probability sampling dengan jenis purposive sampling dan diperoleh sampel sebanyak 18 perusahaan. Data yang digunakan merupakan data sekunder yang diperoleh dari website resmi masingmasing perusahaan. Adapun metode penelitian yang digunakan yaitu metode kuantitatif deskriptif dan explanatory research yang bertujuan untuk menemukan hipotesis dengan teknik analisis data Partial Least Square (PLS) menggunakan software WarpPLS 8.0 sebagai alat bantu statistika. Hasil penelitian ini menunjukkan bahwa rasio aktivitas tidak berpengaruh terhadap corporate social responsibility disclosure, solvabilitas berpengaruh negatif terhadap corporate social responsibility disclosure, rasio aktivitas berpengaurh positif terhadap profitabilitas perusahaan, corporate social responsibility disclosure tidak berpengaruh terhadap profitabilitas perusahaan, solvabilitas berpengaruh negatif terhadap profitabilitas perusahaan, dan corporate social responsibility disclosure tidak dapat memediasi pengaruh antara rasio aktivitas terhadap profitabilitas serta pengaruh solvabilitas terhadap profitabilitas perusahaan. This research aims to determine the effect of Activity Ratio which is proxied by total asset turnover (TATO) and Solvency which is proxied by debt to asset ratio (DAR) on profitability which is proxied by return on assets (ROA) with Corporate Social Responsibility Disclosure (CSR) as a variable intervening. The research population is state-owned companies in Indonesia, both on the BUMN ministry website and the Indonesian Stock Exchange. The sampling technique used was non-probability sampling with purposive sampling type and a sample of 18 companies was obtained. The data used is secondary data obtained from the official website of each company. The research methods used are quantitative descriptive and explanatory research methods which aim to find hypotheses using Partial Least Square (PLS) data analysis techniques using WarpPLS 8.0 software as a statistical tool. The results of this research show that the activity ratio has no effect on corporate social responsibility disclosure, solvency has a negative effect on corporate social responsibility disclosure, the activity ratio has a positive effect on company profitability, corporate social responsibility disclosure has no effect on company profitability, solvency has a negative effect on company profitability, and corporate social responsibility disclosure cannot mediate the influence between the activity ratio on profitability and the influence of solvency on company profitability.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://repository.upi.edu/cgi/users/home?screen=Workflow%3A%3AView&dataset=user&dataobj=208223 SINTA ID : 5996554 SINTA ID : 259602 |
| Uncontrolled Keywords: | Rasio Aktivitas, Solvabilitas, Corporate Social Responsibility Disclosure, Profitabilitas Activity Ratio, Solvency, Corporate Social Responsibility Disclosure, Profitability |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Alfiana Dwi Hidayati |
| Date Deposited: | 25 Aug 2024 08:43 |
| Last Modified: | 25 Aug 2024 08:43 |
| URI: | http://repository.upi.edu/id/eprint/120885 |
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