Abstract: Corporate Social Responsibility (CSR) is the responsibility of how companies manage business processes to produce an overall positive impact on society. Profitability, which is the work achievement that has been achieved by the company in a certain period and is contained in the company's financial statements so that the performance that has been carried out by management can be evaluated and can be improved for the following year. This study aims to examine the effect of Corporate Social Responsibility (CSR) on the company's financial performance. In this study, the company's financial performance is measured by Return on Equity (ROE), Return on Assets (ROA) and Return on Sales (ROS). Corporate Social Responsibility (CSR) as an independent variable and Return on Equity (ROE), Return on Assets (ROA) and Return on Sales (ROS) as the dependent variable. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2019. The data were collected using non-participant observation methods. The sample was selected using purposive sampling method, and obtained 15 companies from all periods. This study uses simple linear regression analysis to analyze data. The results showed that Corporate Social Responsibility (CSR) had a positive and significant effect on the company's financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), and Return on Sales (ROS).
Keywords: Corporate Social Responsbility (CSR), Return on Equity (ROE), Return on Asset (ROA), Return on Sales (ROS).
Title: The Effect of Corporate Social Responsibility (CSR) on Profitability of Mining Companies Registered on the Indonesia Stock Exchange (IDX)
Author: Putu Cindy Arintya Ardana, Henny Triyana Hasiubuan, Maria M. Ratna Sari, Ketut Alit Suardana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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