The Relationship Between CSR Disclosure and Company Profitability in Indonesia
| Autoři | |
|---|---|
| Rok publikování | 2021 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020) |
| Fakulta / Pracoviště MU | |
| 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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