Perbandingan Kinerja Keuangan antara Sebelum dan Sesudah Penerapan CSR (Corporate Social Responsibility) PT Ultrajaya Milk Industry & Trading Company Tbk. - Masyitah As Sahara (Ideas: Jurnal Pendidikan, Sosial dan Budaya, 2022)
Penelitian ini bertujuan untuk mengetahui perbedaan ROA (Return on Asset), ROE (Return on Equity), EPS (Earning Per Share), NPM (Net Profit Margin) antara sebelum dan sesudah penerapan CSR (Corporate Social Responsbility) PT. Ultrajaya Milk Industry & Trading Company Tbk, apakah terdapat perbedaan yang signifikan. Subjek penelitian ini adalah PT. Ultra Jaya Milk Industry & Trading Company, Tbk periode 2009-2013 yaitu periode sebelum penerapan CSR (Corporate Social Responsbility) dan periode 2014-2018 yaitu periode sesudah penerapan CSR. Metode analisis yang digunakan adalah analisis Uji Paired Sample T-Test dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian ini menunjukkan bahwa ROA (Return on Asset), ROE (Return on Equity), EPS (Earning Per Share) tidak terdapat perbedaan yang signifikan sebelum dan sesudah lpenerapan CSR (Corporate Social Responsbility), sedangkan NPM (Net Profit Margin) terdapat perbedaan yang signifikan sebelum dan sesudah penerapan CSR (Corporate Social Responsbility). This research aims to determine the difference ROA (Return On Asset) , ROE (Return On Equity), EPS (Earning Per Share), and NPM (Net Profit Margin) before and after CSR PT. Ultrajaya Milk Industry & Trading Company Tbk, whether there is a significant difference. Subject in this research is PT. Ultrajaya Milk Industry & Trading Company Tbk period 2009 – 2013 is period before implementation of Corporate Social Responsibility and period 2014 – 2018 is period after implementation of Corporate Social Responsibility. The analysis method used is Paired Sample T-Test, test with SPSS (Statistical Product and Service Solutions) application tool. The results of research that ROA (Return On Asset), ROE (Return On Equity) and EPS (Earning Per Share) no difference at the time before and after the CSR (Corporate Social Responsibility), while NPM (Net Profit Margin) there are significant difference before and after the CSR (Corporate Social Responsibility).