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ANALISIS PEMBERIAN KOMPENSASI DALAM BENTUK NATURA KEPADA KARYAWAN TERHADAP PROFITABILITAS PERUSAHAAN DI PT. KSB INDONESIA

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ABSTRACT ANALYSIS THE PROVISION OF COMPENSATION IN KIND FORM TO EMPLOYEES AGAINST CORPORATE PROFITABILITY IN PT. KSB INDONESIA By : Debby Natalia This study basically aimed to show the results of the analysis that the reward of compensation in kind in PT. KSB Indonesia, in addition to improving the performance of employees working in the company, but also can affect the increase in corporate profits and profitability ratios, as well as compared the ratio difference if compensation is given in kind or not in kind, i.e. allowances. The method used in the study was descriptive method of analysis in which the data was obtained under real activities of PT. KSB Indonesia. Data was collected through interview and documentations. And the profitability ratios used in assessing the profitability of the company were: Net Profit Margin, Return On Asset¸ and Return On Equity. Based on the result of the study conducted in PT. KSB Indonesia in 2013 showed that there was a visible difference, namely an increase profitability ratios when compensation was given in kind. Fiscal correction in the amount of Rp 682,822,825 of the total compensation in-kind gave rise in the profitability ratio of 0.18% for Net Profit Margin and Return On Assets, and 0.39% to Return On Equity. An increased corporate profit will provide benefits to the shareholders of which the dividend obtained will be greater. From the research conducted, the author can conclude the hypothesis as follows: "The results of calculation by providing compensation in kind causing the company’s expenses allowed is smaller in the fiscal financial statement (financial statements according to the tax) that will have an impact on increasing the company's net profit and ultimately affect the overall level of corporate profitability and impact on the shareholders through dividend in PT. KSB Indonesia."