PENGARUH INDEKS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PADA PT. VALE INDONESIA TBK. SOROWAKO

NURMAYANA, NURMAYANA (2021) PENGARUH INDEKS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PADA PT. VALE INDONESIA TBK. SOROWAKO. Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALOPO.

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Abstract

This research is a quantitative research which aims to analyze and explain the effect of corporate social responsibility (CSR) disclosure on profitability as measured by the ratio of return on assets of PT. Vale Indonesia Tbk Sorowako. The population in this study were all data or documents of the annual report and sustainability report which were obtained directly from the Pt website. Vale Indonesia Tbk. Sorowako during the 2015-2019 period. The sample taken contains a balance sheet and income statement, as well as a sustainable report containing the GRI index. The data found were then processed using a computer with the SPSS version 20 application. The analysis used included descriptive statistics, simple linear regression, classical assumption test (normality, heteroscedasticity, and autocorrelation), test and T test (partial). The results of the study found that Corporate Social Responsibility (CSR) had no significant effect on profitability as evidenced by p-value 0,153>0,05 and t�count of 1,905< t-table 3,182. CSR activities are costs for companies that can reduce and cannot increase company profits significantly. An increase in company assets, if not combined or balanced with an increase in profit, will result in a low or diminishing Return On Assets (ROA). Key words: Disclosure of Corporate Social Responsibility (CSR), profitability and the ratio of return on assets

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