The Relationship Between CSR Disclosure and Company Profitability in Indonesia

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F21%3A00124942" target="_blank" >RIV/00216224:14560/21:00124942 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.atlantis-press.com/proceedings/piceeba-20/125957794" target="_blank" >https://www.atlantis-press.com/proceedings/piceeba-20/125957794</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2991/aebmr.k.210616.010" target="_blank" >10.2991/aebmr.k.210616.010</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Relationship Between CSR Disclosure and Company Profitability in Indonesia

Popis výsledku v původním jazyce

In this modern era, companies could depend on CSR activities to increase public trust in company products, resulting in rising company profits. This paper focuses on the relationship between CSR Disclosure and Company’s Profitability in the Asia Sustainability Report Awards (ASRA) 2019 Winner Company. This quantitative research is conducted to prove the effect of CSR disclosure on Profitability (Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratio) as the measurement tools. This research uses secondary data from the 24 ASRA winner companies’ financial reports in the 2017-2019 periods. The findings indicate that Corporate Social Responsibility Disclosure positively affects ROA and NPM. In reverse, it has a negative effect on ROE.

Název v anglickém jazyce

The Relationship Between CSR Disclosure and Company Profitability in Indonesia

Popis výsledku anglicky

In this modern era, companies could depend on CSR activities to increase public trust in company products, resulting in rising company profits. This paper focuses on the relationship between CSR Disclosure and Company’s Profitability in the Asia Sustainability Report Awards (ASRA) 2019 Winner Company. This quantitative research is conducted to prove the effect of CSR disclosure on Profitability (Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratio) as the measurement tools. This research uses secondary data from the 24 ASRA winner companies’ financial reports in the 2017-2019 periods. The findings indicate that Corporate Social Responsibility Disclosure positively affects ROA and NPM. In reverse, it has a negative effect on ROE.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)

ISBN

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ISSN

2352-5428

e-ISSN

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Počet stran výsledku

6

Strana od-do

72-77

Název nakladatele

Atlantis Press

Místo vydání

The Netherlands

Místo konání akce

Padang

Datum konání akce

1. 1. 2021

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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