PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN

Abstract

This research aimed to find out the effect of corporate social responsibility (CSRDI) and good corporate governance (independent commissionaire, amount of board of directors, the number of audit committees) on the company’s profitability which was proxied by return on assets (ROA). Furthermore, the research population used the company in the base and chemical industry sector listed on The Indonesia Stock Exchange (IDX) in the 2018-2020 periods. This research was quantitative. Moreover, the research sample collection used the purposive sampling method, i.e., a sample selection based on the criteria given to solve the research problem. Meanwhile, the number of research samples was 60 companies in the base and chemicals sector; therefore, it obtained 180 observation research data. On the other hand, this research used secondary data sources taken from trusted sources with the research data collection technique in the form of the annual report, which was taken from the Indonesia Stock Exchange official website (IDX) www.idx.co.id and also through The Indonesia Stock Exchange Investment gallery (GIBEI) STIESIA Surabaya. The research result indicated that corporate social responsibility positively affected the company’s profitability. Meanwhile, the independent commissionaire positively affected the company’s profitability. The board of directors positively affected the company’s profitability. In addition, the audit committee positively affected the company’s profitability.