The Relationship Between CSR Disclosure and Company Profitability in Indonesia

DOI

10.2991/aebmr.k.210616.010How to use a DOI?

Keywords

Corporate social responsibility, return on asset, return on equity, net profit margin

Abstract

In this modern era, companies could depend on CSR activities to increase public trust in company products, resulting in rising company profits. This paper focuses on the relationship between CSR Disclosure and Company’s Profitability in the Asia Sustainability Report Awards (ASRA) 2019 Winner Company. This quantitative research is conducted to prove the effect of CSR disclosure on Profitability (Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratio) as the measurement tools. This research uses secondary data from the 24 ASRA winner companies’ financial reports in the 2017-2019 periods. The findings indicate that Corporate Social Responsibility Disclosure positively affects ROA and NPM. In reverse, it has a negative effect on ROE.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Seto Satriyo Bayu Aji
AU  - Ondrej Castek
PY  - 2021
DA  - 2021/06/17
TI  - The Relationship Between CSR Disclosure and Company Profitability in Indonesia
BT  - Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
PB  - Atlantis Press
SP  - 72
EP  - 77
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210616.010
DO  - 10.2991/aebmr.k.210616.010
ID  - Aji2021
ER  -