PENGARUH PROFITABILITAS DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research aimed to find out the effect and show empirical evidence of profitability, industry type on the Corporate Social Responsibility (CSR). While, the population was 43 manufacturing companies which were listed on Indonesia Stoclk Exchange (IDX) 2015-2018. The research was quantitative. Data collection techniques in this study use the documentation technique, which is an annual report obtained from the Indonesian stock exchange. Moreover, the data were secondary, which in the form of financial statement whith predetermined criteria. Furthermore, the data collection technique used there were 172 companies as sampel. Additionally, the instrument used documentation of companies annual report which was taken form Indonesia Stock Exchange. In addition, the data analysis technique used multiple linear regression with SPSS 21. The research result concluded profitability had affected the Corporate Social Responsibility of manufacturing companies. Likewise, industry type had affected the Corporate Social Responsibility of manufacturing companies.
Keywords: profitability, industry type, corporate social responsibility.