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Maria Rio Rita
Universitas Kristen Satya Wacana
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Journal : JRMSI - Jurnal Riset Manajemen Sains Indonesia

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PERBANDINGAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SETELAH PENERAPAN UU NO. 40/ 2007 TENTANG KEWAJIBAN PERSEROAN TERBATAS (Studi Empiris pada Perusahaan-Perusahaan yang Bergerak di Bidang Energi dan Sumber Daya Mineral) Santoso, Yanuar; Rita, Maria Rio
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 3 No. 1 (2012): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

Law of the Republic of Indonesia number 40 of 2007 concerning limited liability company requires for every company operate in natural resources to execute corporate social responsibility (CSR). The purpose of CSR is to embrace responsibility for the company’s actions and encourage a positive impact through its activities on the environment, employees, communities, consumers and all other members of the public sphere who may also be considered as stakeholders. Sme previous studies found that CSR could increase financial performanc and gave positive image to communities. This purpose of this study is to test clearly about the difference of firm’s profitability (gross profit margin, operating profit margin, net profit margin, return on assets and return on equity) before and after the requirement of law no. 40/ 2007. The analysis using Wilcoxon signed rank test and using data of financial annual report of firms between 2004 to 2009. Samples consist of mining and mining services companies in Indonesia Stock Market (IDX). The results of this study show that profitabilities of the firms before and after the requirement of law no. 40/ 2007 have no significantly differences. This result probably due to research period is to short, so it can not show significant difference of increase in profit. Keywords: Corporate Social Responsibility, Profitability, Act No. 40/ 2007.
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Aditya, Nathaniel Bima Agnes Febriyani Aldi Herindra Lasso Andi Harmoko Arifin Andreas Gelbert Hariputra Alva Andrew Thomas Thren Aray Pantare Alam Aray Pantare Alam Ari Budi Kristanto Arya Bee Grand Christian Benaya Chrisma Adiputra Pesudo Benny Santoso Benny Santoso Benny Santoso, Benny Bowi, Devi Mareta Cahyapuspita, Hizkisevia Ayu Chandra Hariwijaya Chandradinangga, Arinta Chintara Diva Paramita Darwis, Herman Dessy Widyanasari Dewanto, Marcus Dewi Kurnia Safitri Diannita Nurvitasari Diannita Nurvitasari Dina Rotua Valentina Banjarnahor Djie Liveren Adjie Tehananda Dwi Listiyorini Eduardus Tandelilin Evan Yulandreano Febrista, Rizqa Ratna Florentina Yuniar Pramesti Forlin Natalia Patty Franciska Diva Setiani Freddy Kurniawan Gilang Sadita Gumati, Tatang Ary Hadiluwarso, Melina Alicia Harjum Muharam Hendra Hendra Hindriati Pangestu I Made Sujana Imanuel Madea Sakti Irma Suryani Laras Novitasari Larissa Adella Octavina Lasarus Wisma Lluis Sarquella Maharani, Danty Septya Mateus Dian Sanjaya Mega Ayu Paundriyana Dewi MI Mitha Dwi Restuti Misbach Fuady Misbach Fuady, Misbach Muhamad Aditya Yulianto Ni Kadek Noviyanti Nike Dwi Kusuma Sudibyo Paendong, Brayen Samuel Pambayun Kinasih Yekti Nastiti Perisun Natanael Zega Pramesti, Florentina Yuniar Priscilla Intan Dwi Kriswidiyanti Priscilla, Priscilla Putu Ratna Windusara Putri Rahayu Widiastuti Ratna Kusumawati Raynaldi Pangestu Rendhy Bramantha Wisudana Retno Utaminingsih Riasita, Franciska Desti Riskin Hidayat Rizqa Ratna Febrista Roos Kities Andadari Rury Diwira Registanaranti Yastika Santoso, Yanuar Saputra, Vioaldy Eprilian Siti Mubarokah Sony Heru Priyanto Sucahyo Sugeng Wahyudi Sugeng Wahyudi, Sugeng Ulderike Eva Kristiana Utomo, Mohamad Nur Vianastasia Adryant Vioaldy Eprilian Saputra Yeterina Widi Nugrahanti