Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

DAMPAK PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP PROFITABILITAS PERUSAHAAN

Syahzuni, Barlia Annis (Unknown)
Shienny Florencia (Unknown)



Article Info

Publish Date
28 Jan 2022

Abstract

The purposes of this research are to examine (1) the influence of Corporate Social Responsibility disclosure to ROA (2) the influence of Corporate Social Responsibility disclosure to ROE, (3) the influence of Corporate Social Responsibility disclosure to EPS of conventional banks companies listed on the Indonesia Stock Exchange during 2017 – 2019 period. The Corporate Social Responsibility disclosure is measured by CSR Indexes based on Global Reporting Initiative 4th generation (G4). Profitability is measured by ROA, ROE, and EPS. The population used in this study are all companies in the banking industry listed on the Indonesia Stock Exchange in the 2017-2019 period. The sample used is banking companies that disclose Corporate Social Responsibility in 2017 to 2019 using the purposive sampling method. There are 18 companies that meet the criteria as research samples.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...