Abstract
The purpose of this research is to find out if the cost for Partnership and Community Development Program (known as PKBL in Indonesian abbreviation) as the implementation of Corporate Social Responsibility (CSR) activities on state-owned enterprises' revenue. The object of this research is the SOEs Banking sector Listed on the Indonesia Stock Exchange during 2015-2020. The method used in this study is qualitative descriptive, by taking secondary data, then analyzed the percentage of costs to its revenue. The results showed that CSR programs have an impact on the company's revenue. The increase in expenses can increase stakeholders' trust; the rise in revenue will also affect the company's value.
Cite
CITATION STYLE
Hariyani, D. S., Purwati, T., Wasito, W., Ermawati, N., & Azizah, M. (2022). Corporate Social Responsibility: Costs and Revenue. In Proceedings of the 2nd International Conference on Education and Technology (ICETECH 2021) (Vol. 630). Atlantis Press. https://doi.org/10.2991/assehr.k.220103.047
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