PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BEI

Abstract

This research aimed to examine the effect of Corporate Social Responsibility on profitability of plantation companies which were listed on Indonesia Stock Exchange from 2014 until 2018. While, profitability was measured by Return On Asset, Return On Equity, Earning per Share, and Net Profit Margin. Meanwhile, the disclosure of Corporate Social Responsibility was measured by Corporate Social Responsibility Disclosure Index with 79 items of its disclosure. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 4 samples from 16 population of plantation companies which were listed on Indonesia Stock Exchange from 2014 until 2018. Furthermore, the data analysis technique used simple linear regression with SPSS (Statistical and Service Solution) 20. The plantation companies which were listed on Indonesia Stock Exchange from 2014 until 2018 the research result concluded Corporate Social Responsibility had insignificant effect on Return On Asset. Likewise, Corporate Social Responsibility had insignificant effect on Return On Equity. In addition, Corporate Social Responsibility had insignificant effect on Earning per Share as well as Net Profit Margin.
Keywords: corporate social responsibility, return on asset, return on equity, earning per share, net profit margin