Analisis Pengaruh Corporate Socialresponsibility (CSR) terhadap Profitabilitas Perusahaan Perbankan Periode 2012-2016

Abstract

This study aims to see the influence of Corporate Social Responsibility (CSR) or corporate social responsibility on corporate profitability. Measurement of profitability used in this research is Return On Equity (ROE), Return On Assets (ROA), and Earnings Per Share (EPS). The samples used are 26 banking companies listed in Indonesia Stock Exchange (BEI) in the period 2012-2016 using purposive sampling method. The results of this study indicate that CSR has a significant positive effect on Return On Equity (ROE) with significant value 0.000, CSR has a significant positive effect on Return On Assets (ROA) with significant value 0.000, and CSR has a significant positive effect on Earnings Per Share (EPS) with a significant value of 0.000. The results of testing in this study indicate that Corporate Social Responsibility (CSR) or corporate social responsibility has a significant positive effect on the profitability of the company.