THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY PROGRAM DISCLOSURES ON COMPANY PROFITABILITY

Mathias Kyélem, Hari Santoso

Abstract


Determine the relationship between items in the disclosure of Corporate Social Responsibility (CSR) on company profitability as measured through Return On Assets and Net Profit Margin. The data analysis method used in this study is panel data regression. The data used in this study are secondary data by analyzing the company's annual reports and financial reports in 2014 and 2015. The results showed that there was only one CSR item that had a significant influence on Return On Assets (ROA), namely social community indicators. Meanwhile, for the NPM variable, there are only environmental performance indicators that have a significant influence on the Net Profit Margin (NPM).


Full Text:

PDF

References


Almar, M., Rachmawati, R., & Murni, A. "The Effect of Disclosure of Corporate Social Responsibility (CSR) on Company Profitability." National Seminar on Accounting & Business, 514-526, 2012.

Ghozali, I. Multivariate Analysis Application with IBM SPSS 20 Program (Edition 6). Semarang: Diponegoro University Publishing Agency, 2012.

Harrison, Walter. T. Jr. et.al. Financial Accounting: International Financial Reporting Standards. Translator Gina Gania. Jakarta: Erlangga, 2012.

Murtaza, I. A., Akhtar, N., Ijaz, I., & Sadiqa, A. “Impact of CSR Firm's Financial.” International Review of Management and Business Research 3 (4), 1914-1927. 2014.

Putra, A. S. "The Influence of Corporate Social Responsibility on Company Profitability." Journal Nominal 4(2), 88-110, 2015.

Putra, I. B. D., & Wirakusuma, M. G. "The Effect of Disclosure of Corporate Social Responsibility on Corporate Value with Profitability as a Moderator." Udayana University Accounting E-Journal 13 (2), 461-475. 2015

Mustika, S., Dandes, R., & Herawati. (2013). Pengaruh Moral Reasoning Dan Skeptisisme Professional Auditor Pemerintah Terhadap Kualitas Audit Laporan Keuangan Pemerintah Daerah di Kota Padang. Ejurnal Bung Hatta, 3(1).

Naibaho, E. R. H., & Rheny, A. H. (2014). Pengaruh Independensi, Kompetensi, Moral Reasoning dan Skeptisisme Profesional Auditor Pemerintah Terhadap Kualitas Audit Laporan Keuangan Pemerintah Daerah (Studi Empiris pada BPK RI Perwakilan Provinsi Riau). JOM FEKON, 1(2).

Samryn, L. M. Introduction to Accounting Easy to Make Journals with Transaction Cycle Approach. Jakarta: PT Rajagrafindo Persada, 2014.

Susanto, A. B. Reputation Driven Corporate Social Responsibility. Jakarta: Erlangga, 2009

Wulandari, A. A., Ramantha, I. W., & Wirakusuma. M. G. The Impact of Moderating Profitability on the Effect of CSR on Manufacturing Firm Value. Udayana University E-Journal of Economics and Business 5.7, 1889-1918, 2016.


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.