The Relationship Between CSR Disclosure and Company Profitability in Indonesia

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SATRIYO BAYU AJI Seto ČÁSTEK Ondřej

Rok publikování 2021
Druh Článek ve sborníku
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
www https://www.atlantis-press.com/proceedings/piceeba-20/125957794
Doi http://dx.doi.org/10.2991/aebmr.k.210616.010
Klíčová slova Corporate social responsibility, return on asset, return on equity, net profit margin
Popis In this modern era, companies could depend on CSR activities to increase public trust in company products, resulting in rising company profits. This paper focuses on the relationship between CSR Disclosure and Company’s Profitability in the Asia Sustainability Report Awards (ASRA) 2019 Winner Company. This quantitative research is conducted to prove the effect of CSR disclosure on Profitability (Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratio) as the measurement tools. This research uses secondary data from the 24 ASRA winner companies’ financial reports in the 2017-2019 periods. The findings indicate that Corporate Social Responsibility Disclosure positively affects ROA and NPM. In reverse, it has a negative effect on ROE.
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