PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.12928/j.reksa.v1i1.10Keywords:
Corporate Social Responsibility, Return on Assets (ROA), Return on Equity (ROE), Return on Investment (ROI), Law no 40 of 2007.Abstract
Recent years many companies are increasingly recognizing the importance of implementing a program of corporat social resposibility (CSR) as part of ots business srategy. Intense competition in the business word sometimes makes the company justifies any means to increase profit with lower costs, thus resulting in corporate social responsibility aside. The study was conducted to provide empirical evidence of the influence of CSR on corporate profitability.
               This study used a sample of 20 companies listed on the Stock Exchange of manufacturing the 2005-2009 period. The research data obtained from annual financial reporting issued by the company each year. Determination of the sample using purposive sampling method. Testing the hypothesis using a simple linear regression analysis.
               The results show that the disclosure of CSR effect company profitability when viewed using the Return of Equity, but had no effect on Return on Assets and Return on Investment. In addition, the study provides empirical evidence that there are differences in the scope of the disclosure of Corporate Social Responsibility between in periods before and after the enactment of Law No.40 of 2007 regarding Limited Liability Company.
Downloads
Published
Issue
Section
License
- Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JURNAL REKSA.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
