PENGARUH CORPORATE SOCIAL RESPONSIBILITY  TERHADAP PROFITABILITAS PERUSAHAAN   (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Farmasi yang   Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Christy Susanti; Maria Magdalena

doi:10.59112/ekowir.v16i02.181

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Christy Susanti, Maria Magdalena

Abstract

Abstract

This study aims to determine the effect of corporate social responsibility disclosure (CSR) on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The company's profitability is measured by Return On Assets, Return On Equity, and Net Profit Margin. The analysis technique in this study is a simple linear regression analysis technique that is measuring the effect of CSR on ROA, measuring the effect of CSR on ROE, and measuring the effect of CSR on NPM. The sample used in this study is 9 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2016 to 2018. The data is from the sustainability report and the annual report obtained on the website www.idx.co.id.
Based on the test results, the first hypothesis that the variable corporate social responsibility (CSR) has a significant effect on return on assets (ROA). The results of testing on the second hypothesis found that corporate social responsibility (CSR) has a significant effect on return on equity (ROE). Whereas in the third hypothesis it was found that corporate social responsibility (CSR) had a significant effect on net profit margin (NPM). So the three hypotheses in this study can be accepted.

Keywords : Corporate Social Responsibility, Profitability, Return On Asset, Return On Equity, Net Profit Margin.

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References

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