Jurnal Eksis
Vol 16, No 1 (2020): Vol 16, No 1 (2020)

PENGARUH PROFITABILITAS PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Ibrahim Musa (Politeknik Negeri Samarinda)
Yulius Gessong Sampeallo (Politeknik Negeri Samarinda)
Feni Nur Rahmawati (Politeknik Negeri Samarinda)

Article Info

Publish Date
30 Apr 2020

Abstract

This study aims to determine (1) the effect of ROA (Return On Assets) on Corporate Social Responsibility (CSR), (2) the effect of ROE (Return On Equity) on Corporate Social Responsibility (CSR), (3) the effect of NPM (Net Profit Margin) ) on Corporate Social Responsibility (CSR), and (4) the simultaneous influence of ROA, ROE, NPM on Corporate Social Responsibility (CSR). The analytical method used in this study is multiple regression analysis. A sample of 22 companies was obtained from purposive sampling.The results show that (1) ROA has a significant effect on Corporate Social Responsibility. (2) ROE has a non-significant effect on Corporate Social Responsibility. (3) NPM has a non-significant effect on Corporate Social Responsibility.  Keywords: ROA, ROE, NPM, CSR

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Journal Info
Jurnal Eksis
Website

Abbrev

eksis

Publisher

Politeknik Negeri Samarinda

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Eksis merupakan kumpulan dari penelitian-penelitian atau karya ilmiah dosen baik dari dosen perguruan tinggi negeri maupun swasta. Jurnal Eksis berisi karya ilmiah bidang ekonomi, sosial dan bisnis yang didirikan sejak tahun 2007 oleh jurusan akuntansi Politeknik Negeri Samarinda. Jurnal ...