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All Journal Islamic Economics and finance in Focus (IEFF)
Rofiq Achmad Rozaan
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR ENERGI INDONESIA SHARIA STOCK INDEX 2021-2022 Rofiq Achmad Rozaan; -, Dwi Retno Widiyanti
Islamic Economics and finance in Focus Vol. 3 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ieff.2024.03.01.03

Abstract

This article aims to determine the effect of corporate social responsibility on the profitability of energy sector companies registered with ISSI for the 2021-2022 period. This research uses a descriptive quantitative approach to find the effect of CSRD on profitability as measured using Return on Equity (ROE) with leverage and liquidity control variables by conducting a Least Square based panel data linear regression test. The results of the analysis show that CSRD has a significant positive effect on ROE, while Leverage (Debt to Equity Ratio) has no effect on ROE and liquidity (Current Ratio) has a negative effect on ROE. Keywords: Corporate Social Responsibility Disclosure, Corporate Social Responsibility, Profitability, Leverage, Liquidity.
Co-Authors -, Dwi Retno Widiyanti