Analisis Pengungkapan Corporate Social Responsibility Terhadap Profitabilitas PT Indotambangraya Megah Periode 2020 - 2024
DOI:
https://doi.org/10.35870/jemsi.v12i5.6957Keywords:
Corporate Social Responsibility, Profitability, ROAAbstract
Corporate Social Responsibility is an obligation that must be carried out by companies to provide positive impacts on society, the environment, and the advancement of national development in all sectors, both at the micro and macro levels, in accordance with Law No. 40 of 2007. The purpose of this study is to analyze the disclosure of Corporate Social Responsibility on profitability at PT. indo Tambangraya Megah Tbk. for the years 2020-2024 . The method used in this study is a quantitative approach with linear regression data analysis through SPSS. The measurement used in CSR disclosure is the CSR Disclosure Index, while the level of profitability is represented using the Return On Assets variable. The findings of this study indicate that both partially and simultaneously, Corporate Social Responsibility does not show a significant effect on Return On Assets.
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