Pengaruhcorporate Social Responsibility (CSR) terhadap Biaya Operasional dan Profitabilitas

Abstract

This study aims to give empirical evidence of Corporate Social Responsibility (CSR) influence towards operational costs and profitability. It involves a control variable, that is firm size. Corporate Social Responsibility (CSR) is measured by means of the fourth generation of GRI index in 2014-2015, whereas the operational costs are measured by the ratio between operational costs and total selling, and the profitability is measured by Return on Equity (ROE). The samples of the study are 105 manufacturing companies which use rupiah as their currency and which have already reported their CSR activities consistently in the annual report during 2014-2015. From the results of the study, it can be concluded that CSR does not influence the operational costs and profitability. Control variable firm size significantly influence the operational costs and profitability.