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All Journal JAM Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Putri, Velli Maita
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Economics, Econometrics & Finance Education

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Corporate Social Responsibility (CSR) dan Profitabilitas: Pengaruh aspek ekonomi, lingkungan, dan social pada Perusahaan Manufaktur Endrawati, Endrawati; Santi, Elfitri; Putri, Velli Maita
Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i1.252

Abstract

This study was conducted to determine how the influence of Corporate Social Responsibility (CSR) disclosure on profitability. This research uses a quantitative approach method. The data analysis technique used in this research is panel data regression analysis technique and the data is processed using STATA software version 16. Disclosure of economic, environmental, and social aspects of CSR as independent variables, company size, and sub-sector as control variables and profitability projected by Return on Asset (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the disclosure of CSR in economic, environmental, and social aspects does not have a significant effect on ROA. Likewise, CSR disclosure of environmental and social aspects. The larger the size ot the firm, the higher CSR disclosure carried out by the company.
Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2018-2021 Putri, Velli Maita; Endrawati, Endrawati; Santi, Elfitri
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.68

Abstract

This study was conducted to describe the variables Corporate Social Responsibility (CSR) and profitability. This study uses a quantitative approach method. The data analysis technique used in this research is descriptive statistics. Disclosure of the economic, environmental, and social aspects of CSR as independent variables, and projected profitability with Return on Assets (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the largest value of company size is found in the automotive and component sub-sector where the disclosure of CSR indicator item is also above the average and the ROA and NPM values are also high with NPM value is the highest among other sub-sectors. While the smallest value of the average company size is found in the chemical sub-sector where the disclosure of CSR indicator item is also below the average and the ROA and NPM values are also below average.
Co-Authors Elfitri Santi Endrawati