Pengaruh Pengungkapan Corporate Social Responsibility (Csr) Terhadap Profitabilitas

Abstract

Profitability is one of the measuring tools to determine the effectiveness of company performance. In order to improve profitability, the management of the company needs to know what factors can influence it. There are many factors that may affect profitability, among others the disclosure of Corporate Social Responsibility (CSR). This study was conducted with the aim to know and test the effect of CSR disclosure on profitability. This study uses the independent variable CSR disclosure based on GRI (Global Reporting Initiatives) which consists of economic, environmental and social disclosure as sustainability reporting. While the dependent variables are profitability measured through Return On Asset (ROA). The sample of this study are manufacturing company listed in Indonesia Stock Exchange (IDX) period 2012 untill 2015, with sampling method using Purpose Sampling. The technique of data analysis used a simple linear regression by testing using the Partial Significance Test (t Test). The results of the study found that CSR disclosure negatively affects for ROA, So the higher the level of CSR disclosure will give a negative response to financial performance and the more companies do CSR, the resulting profit becomes decreased.