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

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.

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.

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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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