PROFITABILITAS PERUSAHAAN BERDASARKAN TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: PROFITABILITAS PERUSAHAAN BERDASARKAN TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Rahmawaty Rahmawaty; Endang Surasetyo Ningsuh; Wida Fadhlia; Cut Afrianandra

Authors

Rahmawaty Rahmawaty Universitas Syiah Kuala
Endang Surasetyo Ningsuh
Wida Fadhlia
Cut Afrianandra

Keywords:

Profitabilitas Perusahaan, Pengungkapan CSR

Abstract

P

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on company profitability by using the ROE indicator. This study focuses on manufacturing companies that are included in the list of sharia securities. The manufacturing company was chosen because it has a large number of assets so that it describes a large company size as well. Companies that disclose CSR in their annual reports tend to be large companies with large CSR activities such as manufacturing companies. A total of 45 companies were selected as samples that met the requirements criteria for this study. Data were tested and analyzed using simple linear regression. The results show that the level of CRS disclosure has a positive effect on ROE as an indicator of company profitability.

Keywords: Company Profitability, ROE, CSR Disclosure

PROFITABILITAS PERUSAHAAN BERDASARKAN TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY