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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 13/03/2017 12:12:08 • 722 Views
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINGKAT PROFITABILITAS, BIAYA OPERASI, DAN BESARAN PAJAK PENGHASILAN PADA PERUSAHAAN INDUSTRI PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2010-2014Created by :
ERNA PUTRI LAHAGU ( 201112167 )
Subject: | Corporate social responsibility biaya operasi besaran pajak penghasilan | Alt. Subject : | Corporate social responsibility operating costs the amount of income tax | Keyword: | Corporate Social Responsibility (CSR) Return On Asset (ROA) Biaya Operasi dan Besaran Pajak Penghasilan |
Description:
Tujuan penelitian ini adalah untuk mengetahui pengaruh Corporate Social Responsibility (CSR) sebagai variabel independen terhadap Return On Asset (ROA), Biaya Operasi dan Besaran Pajak Penghasilan sebagai variabel dependen. Sampel penelitian ini adalah perusahaaan industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2010-2014. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan kriteria dan menghasilkan 70 sampel perusahaan.
Data tersebut diolah menggunakan statistik komputer dengan melakukan uji kualitas data, uji regresi sederhana, uji t. Hasil Uji t menunjukkan bahwa Corporate Social Responsibility (CSR) tidak berpengaruh terhadap Return On Asset (ROA), berpengaruh signifikan namun berbanding terbalik terhadap Biaya Operasi dan CSR berpengaruh positif terhadap Besaran Pajak Penghasilan.
Contributor | : |
- Sri Handayani
| Date Create | : | 13/03/2017 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201112167 | Collection ID | : | 201112167 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi
Coverage : Civitas Akademi Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-penerapan-corporate-social-responsibility-terhadap-tingkat-profitabilitas-biaya-operasi-dan-besaran-pajak-penghasilan-pada-perusahaan-industri-pertambangan-di-bursa-efek-indonesia-periode-20102014-8664.html
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