ANALISIS PERBANDINGAN PROFITABILITAS SEBELUM DAN SETELAH PENERAPAN CSR PADA PT ANGKASA PURA 1 CABANG BANDAR UDARA SULTAN HASANUDDIN MAKASSAR

Abstract

2015

Analisis Perbandingan Profitabilitas Sebelum dan Setelah Penerapan CSR Pada PT Angkasa Pura 1 Cabang Bandar Udara Sultan Hasanuddin Makassar
 
 Comparative Analysis of Profitability Before and After Implementation of CSR at PT Angkasa Pura 1 Branch Sultan Hasanuddin Airport in Makassar
 
 Nurul Chaeriyah Anwar
 Ratna Ayu Damayanti
 Nurleni
 
 Penelitian ini dilakukan untuk mengetahui perbedaan profitabilitas sebelum dan setelah penerapan Corporate Social Responsibility (CSR), serta hubungan penerapan CSR terhadap profitabilitas pada PT Angkasa Pura 1 Cabang Bandar Udara Sultan Hasanuddin Makassar. Data yang digunakan ialah laporan keuangan sebelum penerapan CSR dan setelah penerapan CSR, serta realisasi anggaran CSR. Berdasarkan hasil analisis paired samples t test, fakta menunjukkan bahwa terdapat perbedaan yang signifikan atas profitabilitas PT Angkasa Pura 1 Cabang Bandar Udara Sultan Hasanuddin Makassar setelah menerapkan CSR, tetapi perbedaan tersebut bersifat negatif karena setelah penerapan CSR, rata-rata ROI menurun. Walaupun demikian, dari hasil pengujian korelasi, ditemukan bahwa penerapan CSR memiliki hubungan positif kuat terhadap profitabilitas berdasarkan ROI.
 
 Kata Kunci: Corporate Social Responsibility, Profitability, Return on Investment
 
 
 
 This study was conducted to determine differences inprofitability before and after the implementation of Corporate Social Responsibility (CSR), as well as the implementation of CSR on profitability relationship in PT Angkasa Pura 1 Sultan Hasanuddin Airport in Makassar. The data used is reported total assets and net income (loss) before applying and after the implementation of CSR, as well as the realization of the CSR budget period. Based on analysis of paired samples t test, the fact remains that there are significant differences on the profitability of PT Angkasa Pura 1 Sultan Hasanuddin Airport in Makassar after applying CSR, but the difference is negative because afterapplication of the CSR, the average ROI decreased. Nevertheless, the correlation of the test results, it was found that the implementation of CSR has a positif connection to profitabilitas be based on ROI.
 
 Keywords: Corporate Social Responsibility, Profitability, Return on Investment