DOI: https://doi.org/10.14710/taaij.2023.18188

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY PROFITABILITY

*Maya Aresteria  -  Universitas Diponegoro, Indonesia
Deddy Sulestiyono  -  Universitas Diponegoro
Alfita Rakhmayani  -  Universitas Diponegoro
Received: 16 May 2023; Revised: 19 Jun 2023; Accepted: 7 Aug 2023; Available online: 7 Aug 2023; Published: 7 Aug 2023.
Open Access Copyright (c) 2023 Tax Accounting Applied Journal
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Citation Format:
Abstract
Companies with complex environmental consequences have an obligation to address their corporate social and environmental impacts. The heterogeneity of results makes research on the impact of companies in implementing CSR still very interesting to do, one of which is the impact on profitability that will be received by companies if companies carry out CSR well. This study examines how the impact caused by the company on its CSR activities on company profitability. From the test results of 54 companies listed on the IDX, it was found that CSR disclosures made by companies had an impact on company profitability.
Fulltext View|Download
Keywords: Corporate , Social Responsibility, Disclosure, Performance

Article Metrics:

Article Info
Section: Articles
Language : EN
Recent articles
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY PROFITABILITY The Effect Of Financial Performance And Firm Size On Firm Value (Case Study of Banking Companies Listed on the Indonesia Stock Exchange in 2018-2020) DETECTING OF PROBABILITY OF FINANCIAL STATEMENT FRAUD USING FRAUD HEXAGON MODEL: Evidence from Indonesian Public Companies More recent articles
  1. Brammer, S. J., & Pavelin, S. (2006). Corporate Reputation and Social Performance: The Importance of Fit. Journal of Management Studies, 43(3), 435–455. https://doi.org/10.1111/j.1467-6486.2006.00597.x
  2. Brigham, E., & Houston, J. (2006). Fundamental of Financial Management (Vol. 10). PT Salemba Empat
  3. Fatah, K., & Haryanto, M. (2020). Pengaruh Pengungkapan Corporate Social Reponsibility (CSR) terhadap Proftabilitas Perusahaan : Studi Empiris pad Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di Indonesia. Jurnal Ekonomi Dan Bisnis - EKONOMIS, 10(2)
  4. Ghozali, I., & Chariri. (2007). Teori Akuntansi. Badan Penerbit UNDIP
  5. Hantono. (2017). Faktor yang Mempengaruhi Profitabilitas Dengan Corporate Social Responsibility Sebagai Variabel Intervening pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia. Jurnal Wira Ekonomi Mikroskil, 7(1), 89–100. https://doi.org/10.55601/jwem.v7i1.455
  6. Hutabarat, C. (2016). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Jurnal Akuntansi Universitas Atma Jaya Yogjakarta
  7. Machmuddah, Z., Sari, D. W., & Utomo, St. D. (2020). Corporate Social Responsibility, Profitability and Firm Value: Evidence from Indonesia. The Journal of Asian Finance, Economics and Business, 7(9), 631–638. https://doi.org/10.13106/jafeb.2020.vol7.no9.631
  8. Muraleetharan, P., Velnamby, T., & Nimalathasan, B. (2020). The Effect of Corporate Social Responsibility on Profitability: A Study of Bank, Finance and Insurance Companies in Sri Lanka. International Journal of Accounting and Financial Reporting, 10(4), 70. https://doi.org/10.5296/ijafr.v10i4.18127
  9. Rosiliana, K., Yuniarta, G. A., & Darmawan, N. A. S. (2014). Pengaruh Corp orate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1)

Last update:

No citation recorded.

Last update:

No citation recorded.