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 (IEFF)
Vol. 3 No. 1 (2024)

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.