PENGARUH PENERAPAN CSR, SIZE, LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

Abstract

This research aimed to examine the effect of Corporate Social Responsibility, size, and leverage on profitability.
While the Corporate Social Responsibility (CSR) was measured by Corporate Social Responsibility Disclosure
Index (CSRDI), size was measured by Natural Logarithms, and leverage was measured by Debt to Equity
Ratio (DER).The research was quantitative. Moreover, the population was banking companies which were listed
on Indonesia Stock Exchange (IDX) during 2016-2020. Furthermore, the data collection technique used purposive
sampling, in which the sample was based on criteria given. In line with that, there were 22 samples with 46
observations. The data were secondary, which in the form of companies’ annual financial
statements. Additionally, the data analysis technique used multiple linear regression with SPSS (Statistical
Package for the Social Science) 23. The research result concluded that as follows: (1) CSR did not affect
profitability of banking companies, (2) size had a positive effect on profitability, and (3) leverage had a negative
effect on profitability.