PENGARUH CSR, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN KONSTRUKSI

  • Nindya Nurma Gupyta Sari
  • Khuzaini Khuzaini
Keywords: Corporate social responsibility, return on equity, debt equity ratio, company size

Abstract

The purpose of this research is to analyze and examine the influence of corporate social responsibility (CSR),
capital structure and firm size on profitability in construction companies which listed in the Indonesia Stock
Exchange. The population in this research is a construction company which listed in the Indonesia Stock
Exchange at 2012-2015 period. The sampling technique used purposive sampling method which amounted to 6
companies. Based on the results of multiple linear regression analysis with 5% significance level, the results of
this research conclude: (1) corporate social responsibility (CSR) does not influenced significant the profitability
of companies in construction companies which listed in the Indonesia Stock Exchange with a significance value
of 0.425> 0.05 and coefficients  is has positive value of 0.158 (2) The capital structure measured using the debt
equity ratio (DER) influenced significant the profitability of firms in construction companies which listed in the
Indonesia Stock Exchange with a significance value of 0.003 <0.05 and a positive  coefficient of 0.541, (3 ) The
size of the company does not influenced significant the profitability of companies in construction companies
which listed in the Indonesia Stock Exchange with a significance value of 0.059> 0.05 and coefficient  has
negative value of -0.398


Keywords : Corporate social responsibility, return on equity, debt equity ratio and company size.

Published
2019-09-10