Jurnal Ilmu dan Riset Akuntansi
Vol 4, No 9 (2015)

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN

Puspita, Irana Kartika (Unknown)
Amanah, Lailatul (Unknown)



Article Info

Publish Date
20 Apr 2016

Abstract

Profitability is the net profit from a number company’s of policies and decisions. The profitability ratio measures the ability of the company to gain profitin relation with sales, total assets, and even own capital. Profitability of a company is measured by the success of the company and the ability of the capital within a company, by comparing the profit and the capital which has been employed in operations. In the use of this debt, the need for caution over the risk resulting from the use of debt. This is due to the use of debt has a high risk that the cost of capital. Therefore, the decision to use debt, the company must pay attention to the balance between equity and outside capital to be used. If the capital structure has been under optimal capital structure targets, then each additional indebtedness would increase the value of the company. The result of the research shows that research model is fit or feasible. The independent variables have positive influence to the profitability. The Corporate Social Responsibility (CSR) and the Capital Structure (SM) is the variable which has positive influence to the profitability which means that the ability of the company in generating profit is done by performing CSR and Capital Structure.Keywords: Corporate Social Responsibility, Capital Structure, Profitability, DAR, ROE

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...