PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, SIZE TERHADAP PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020)

Muhdin Muhdin, Sulaiman Sarmo, Iwan Kusuma Negara

Abstract


This research analyzes the influence of Corporate Social Responsibility, leverage, Size on profitability. The latest thing in this research is that the research was carried out during the Covid-19 pandemic. Apart from that, this research will have a big impact on companies, investors and also the environment, because it encourages investors not only to look at the return on assets in published financial reports but also to pay attention to the implementation of CSR, leverage, and company size during the pandemic. The type of research used in this research is associative research with causal relationships, namely causal relationships where there are variables that are influenced (Dependent). The type of data used in this research is quantitative data. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange with a research period ranging from 2018-2020 with a sampling method using purposive sampling so that the total sample is 180 samples. Report preparation: carried out by collecting secondary data taken on the website www.idx.co.id using the documentation method. The data will be analyzed according to the method that will be used in this research. Data analysis was carried out using descriptive statistics. Data analysis was carried out in several stages, namely testing classical assumptions. The classical assumption tests carried out are: Normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Next, data analysis was carried out using multiple regression techniques. The research results show that CSR has a negative effect on profitability, while leverage and company size have no effect on profitability. These results have implications if during the pandemic the company carries out a lot of CSR, then the company's profitability will decrease.

Keywords


CSR, Leverage, Size and Profitability

References


Rintyarna, B. S., Sarno, R., & Fatichah, C. (2019). Evaluating the performance of sentence level features and domain sensitive features of product reviews on supervised sentiment analysis tasks. Journal of Big Data, 6, 1-19.

Setya Rintyarna, B., Sarno, R., & Fatichah, C. (2019). Semantic features for optimizing supervised approach of sentiment analysis on product reviews. Computers, 8(3), 55.

Suharsono, R. S., Nirwanto, N., & Zuhroh, D. (2020). Voluntary disclosure, financial reporting quality and asymmetry information. The Journal of Asian Finance, Economics and Business, 7(12), 1185-1194.

Rintyarna, B. S., Sarno, R., & Fatichah, C. (2020). Enhancing the performance of sentiment analysis task on product reviews by handling both local and global context. International Journal of Information and Decision Sciences, 12(1), 75-101.

Qomariah, N., & Satoto, E. B. (2021). Improving financial performance and profits of pharmaceutical companies during a pandemic: Study on environmental performance, intellectual capital and social responsibility. Calitatea, 22(184), 154-165.

Satoto, E. B. (2023). Boosting Homeownership Affordability for Low-Income Communities in Indonesia. International Journal of Sustainable Development & Planning, 18(5).

Hafidzi, A. H., Satoto, E. B., & Supeni, R. E. (2023). The Effect of COVID-19 Pandemic on Stock Return of Kompas 100 Index. International Journal of Sustainable Development & Planning, 18(1).

Susbiyani, A., Halim, M., & Animah, A. (2023). Determinants of Islamic social reporting disclosure and its effect on firm’s value. Journal of Islamic Accounting and Business Research, 14(3), 416-435.

Fathiah, K. S., Martini, N. N. P., Sanosra, A., & Qomariah, N. (2021). The Impact of Competence and Work Environment on Employee Motivation and Performance in The Financial and Asset Management Division. Calitatea, 22(185), 52-63.

Setyowati, T., Tamam, B. A., Tobing, D. S. K., & Qomariah, N. (2021). The Role of Organizational Citizenship Behavior in Mediating the Relationship Between Organizational Culture and Job Satisfaction with Employee Performance. Calitatea, 22(185), 220-234.

Rintyarna, B. S., SALAMATU, M., Nazmona, M., SURAYA MISKON, M. A. G., MOUDHICH, I., FENNAN, A., ... & MAKOVETSKA, N. (2021). Mapping acceptance of Indonesian organic food consumption under Covid-19 pandemic using Sentiment Analysis of Twitter dataset. Journal of Theoretical and Applied Information Technology, 99(5), 1009-1019.

Rintyarna, B. S., Kuswanto, H., Sarno, R., Rachmaningsih, E. K., Rachman, F. H., Suharso, W., & Cahyanto, T. A. (2022, January). Modelling Service Quality of Internet Service Providers during COVID-19: The Customer Perspective Based on Twitter Dataset. In Informatics (Vol. 9, No. 1, p. 11). MDPI.

Hafidzi, A. H., & Qomariah, N. (2022). The role of return on asset mediation in influencing corporate social responsibility on stock returns in manufacturing companies. Calitatea, 23(186), 230-236.

Roziq, A., Yulinartati, Y., & Yuliarti, N. C. (2022). Model of Productive Islamic Social Fund Management for Poor Empowerment. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 7(5), 4.

Supeni, R. E., Nurhayati, N. P., Wulandari, D. E. A. S. Y., & Sari, M. I. (2023). Does Indonesian businesswomen entrepreneurial orientation of small and medium enterprises (SMEs) matter in their financial performance?. Seybold Rep, 18, 322-340.




DOI: https://doi.org/10.32528/jiai.v9i1.22527

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 JIAI (Jurnal Ilmiah Akuntansi Indonesia)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

View My Stats