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Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo
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Journal : Prosiding Seminar Nasional INDOCOMPAC

 1 
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBELUM DAN SESUDAH DIBERLAKUKANNYA UU NO. 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS Apriliawati, AFitria; Hariyanto, Wiwit
Prosiding Seminar Nasional INDOCOMPAC Manajemen
Publisher : Prosiding Seminar Nasional INDOCOMPAC

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan pengungkapan Corporate Social Responsibility sebelum dan sesudah berlakunya UU Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Sampel yang digunakan dalam penelitian ini adalah 30 perusahaan manufaktur tahun 2006 dan 2008. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Sedangkan untuk pengujian data menggunakan uji normalitas untuk mengetahui data tersebut berdistribusi normal dan dilanjutkan dengan uji paired sample t-test untuk mengukur apakah terdapat perbedaan Corporate Social Responbility. Berdasarkan hasil uji Paired Sample T – test pengungkapan Corporate Social Responbility dimana Ho ditolak karena 0.00 < 0.05) sehingga menyebabkan Ha diterima maka dapat disimpulkan bahwa penelitian ini menunjukkan ada perbedaan pengungkapan Corporate Social Responbility yang signifikan antara sebelum dan sesudah UU No 40 Tahun 2007 tentang Perseroan Terbatas antara tahun 2006-2008. Kata Kunci: Corporate Social Responbility dan UU No 40 Tahun 2007 This study aims to determine whether there are differences in corporate social responsibility disclosure before and after the Regulations Number 40 of 2007 on Limited Liability Company. The sample used in this study were 30 manufacturing companies in 2006 and 2008. Selection of samples was done by using purposive sampling method in order to obtain a representative sample in accordance with the specified criteria. As for test data using normality test to determine the normal distribution of data and continued with paired samples t-test to measure whether there is a difference of Corporate Social Responsibility. Based on the test results of paired sample T - test disclosures of Corporate Social Responsibility where Ho is rejected because (0.00 < 0.05), thus causing Ha is received it can be concluded that this study showed no difference in the disclosure of Corporate Social Responsibility significant between before and after Regulations Number 40 of 2007 Limited between 2006 - 2008. Key Words: Corporate Social Responbility and Regulations Number 40 of 2007
Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Assari, Putri Ayu Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma Daniyati, Adila Inas Dewi Ratiwi Meiliza Dian Irmayanti Diarti, Tri Wahyu Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Dita Nur Wahyuningtyas Divya Prihatiningrum Eka Novia Anggraini, Eka Novia Elsa Veronica Putri Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Fatimatus Sholihah Fitiyan Izzah Noor Abidin Fittyan Izza Noor Abidin Fityan Izza Noor Abidin Heri Widodo Hidayatullah, Muhammad Tegar Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Izza Noor Abidin, Fityan Julia Vivi Maulidah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Luthfiyati , Indi Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melinda, Puput Miftahul Huda Musdalifah, Siti Niko Fediyanto Ningdiyah , Endra Wahyu Ningdiyah, Endra Wahyu Ningtiyas, Dwi Ayu Noor Abidin, Fityan Izza Noviatus Sholihah Nur Azizah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Pangestu, Melania Pramaditya, Abimanyu Prasetyo Utomo Pratiwi, Yesica Erika Putri Ade Prayoga, Bagas Adi Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahmadhani, Ali Zainuri Rahmawati , Fadilla Ramdani, Rahmad Retno, Ayu Purbo Rietra Aryza Arnindhita Rini Nofita Ruci Arizanda R Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Shafadila, Rahmahdina Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Solikhah, Sinta Faridatul Sriyono Sriyono Sriyono Sriyono Sriyono Sunarjo, Eka Fitria Hanum Syukriyah, Ziyadatus Ulum, Zatul Karamah Ahmad Baharul Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wati, Alis Setya Wiji Rahayu Winda Afichamala Wulansari, Srifany Yani, M Yuliana, Feriza