Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)

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The Relationship Between CSR Disclosure and Company Profitability in Indonesia

Authors
Seto Satriyo Bayu Aji, Ondrej Castek
Corresponding Author
Seto Satriyo Bayu Aji
Available Online 17 June 2021.
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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Volume Title
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 June 2021
ISBN
10.2991/aebmr.k.210616.010
ISSN
2352-5428
DOI
10.2991/aebmr.k.210616.010How to use a DOI?
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/).

Cite this article

risenwbib
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  -