PENGARUH PEGUNGKAPAN SUKARELA DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS

Abstract

This research aimed to find out the effect of corporate social responsibility wich used 78 items of disclosures in 7 caegories with the effect of voluntary disclosure taken by 32 items of disclosures on the company’s profitability, which was referres to return on asset (ROA) of annual statement of food and baverages companies.The population was food and baverages companies which were listed on Indonesia Stock Exchange (IDX) 2013-2017. While, the data collection technique used purposive sampling. Moreover, the data were taken from ICDM and annual Report of Food and Baverage companies which were stated and conducted corporate social responsibility and voluntery disclosure 2013-2017 and were listed at Indonesia Stock Exchange, Moreover, the data analysis technique used multiple linear regression. The research result in the period of 2013-2017, concluded the corporate social responsible disclosure had negative effect with significance level of 0,005 which was smaller than 0,05. This made the first hypothesis wasn’t accepted. The disclosure variable of CSR had negative effect on the profitability. It meant voluntary disclosure had positive effect with significance level of 0,079, which was greater than 0,05. As consequence, the second hypothesis was denied in other words, the voluntary disclosure did not effected the profitability
Keywords: corporate social responsibility, voluntary disclosure, profitability