EMPIRICAL STUDY ON THE IMPACT OF CSR DISCLOSURE ON PROFITABILITY

Abstract

This research aims to determine the effect of CSR disclosure on Corporate Social Responsibility (CSR) on profitability. The variables used to measure profitability in this research are: return on equity (ROE), return on assets (ROA), earnings per share (EPS), and net profit margin (NPM). The object of this research is a high-profile company registered in the Indonesia stock exchange. using the descriptive analysis method. The results of this research are the regression coefficient showing that the influence of CSR on ROE is 0.057 with a significance value of 0.883. The significance value of 0.883 is greater than 0.05 so the CSR variable does not influence ROE. The influence of CSR on ROA shows a value of 0.240 with a significance value of 0.519The significance value of 0.519 is greater than 0.05 so the CSR variable does not influence ROA. The effect of CSR on EPS shows a value of 1.147 with a significance value of 0.000. The significance value of 0.000 is smaller than 0.05 so the CSR variable influences EPS. The influence of CSR on NPM shows a value of 0.472 with a significance value of 0.248. The significance value of 0.248 is greater than 0.05 so the CSR variable does not influence NPM.