PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP RETURN SAHAM MELALUI PROFITABILITAS (Studi Perusahaan Manufaktur Di BEI Periode 2014-2017)

Abstract

This research animed to examine the efect of corporate social responsibility (CSR) on the shares return through
profitability as intervening varible. While, CSR was measured by yearly report which based on 7 categories and
78 items if its implementation; which consist of environment, energy, work safety, other labors, its product and
pulic participation. Meanwhile, profitability was measured by Return On asset (ROA) and shares return was
measured y recent shares price minus with previous shares price and divide by previous share price again. The
research was quantitative. Moreover, the ata collection technique ised purposive sampling. In which the sample
was based on criteria given. In line with there were 60 samples from 15 manufacturing companies which were
listed on Indonesia Stock Exchange 2014-2017. Furthermore, the data analysis technique used path analysis.The
research result cpnclude the implementation of Corporate Social Responsibilty did not effect the shares return. In
addition, tthe profitablity cannot mediate CSR on its shares return.
Keywords: coroporate social responsibility, shares return, profitabilitas