Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dan Profitabilitas Pada Perusahaan Manufaktur

Detail
Author Apriyani Vilania Silla
Category Akuntansi Manajemen dan SIA

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility on profitability and determine the positive influence of Corporate Social Responsibility on the value of manufacturing companies. Corporate Social Responsibility is very important for companies to make the products offered are accepted by the surrounding community. Based on this, the company needs to increase its profitability so that the company's value increases so that the company is able to issue CSR that must be budgeted. Thus researchers feel the need to do research, so they will find out what factors affect CSR in the company. The population of this research is manufacturing companies listed on the Stock Exchange then the sampling technique is purposive sampling, with the purpose of purposive sampling to get samples that fit the specified criteria. The analysis technique used is multiple linear regression analysis. From the results of multiple linear regression analysis it can be concluded as follows: 1) Corporate Social Responsibility has a positive effect on ROA on manufacturing companies listed on the Indonesia Stock Exchange, with a sig value of 0.000 <0.05. This is the higher the Corporate Social Responsibility activities undertaken by the company, the higher the Return on Equity (ROA) received by the company. 2) Corporate Social Responsibility has a positive effect on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange, with a sig value of 0,000 <0.05.