The Influence of Corporate Social Responsibility (CSR) Disclosure toward The Profitability Rate (Emprical Studies on Listed Company (LQ45) in Indonesia Stock Exchange period 2014-2016)

Yulianti Teja Rukmana, Rini Lestari, Epi Fitriah

Abstract


Disclosing the Corporate Social Responsibility (CSR) report in the company’s financial statements is considered to be beneficial such as enhancing reputation or enhancing corporate image. Increased reputation of the company will bring multiple benefits in the long term such as to increase market share, profitability, and corporate value. The purpose of this study are to examine the CSR disclosure of the companies that listed on BEI (LQ45), to examine the profitability rate of the companies that listed on BEI (LQ45), and to analyze the effect between CSR disclosure and profitability rate of the companies that listed on BEI (LQ45). The profitability rate in this study proxied with ROA and ROE. The research method that used was description verification with quantitative approach and using simple linear regression analysis test. Data collection technique that used was literature search. The populations in this study are the companies that listed on Indonesian Stock Exchange (BEI) which is included in the stock index LQ45 list during 2014-2016. The sampling technique that used was purposive sampling so there are 12 companies that fulfill the specified criteria. The results of this study showed that the CSR disclosure on the companies that listed on BEI (LQ45) from 2014 to 2015 the average decreased, while from 2015 to 2016 average increased. The same results happened to profitability rate that proxied by ROA and ROE. There is no effect between CSR disclosure and profitability rate (ROA and ROE).


Keywords


CSR disclosure, profitability rate, ROA, ROE

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