Analisis Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitabilitas (Studi Kasus Pada PT Adaro Energy Tbk)

Teguh Ari Maulana

doi:10.55681/ecoma.v1i1.4

Authors

Teguh Ari Maulana Universitas Singaperbangsa Karawang

DOI:

https://doi.org/10.55681/ecoma.v1i1.4

Keywords:

Corporate Social Responsibility, Return On Asset, Return On Equity

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility terhadap Return On Asset dan Return On Equity pada PT Adaro Energy Tbk. Metode penelitian menggunakan analisis data regresi linier sederhana dengan perhitungan pengujian menggunakan software SPSS 20. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara variabel independen CSR dengan variabel dependen ROA yaitu jika nilai variabel CSR meningkat signifikan sebesar 1% maka akan menurunkan variabel ROA sebesar 9,7%. Sedangkan antara variabel independen CSR dengan variabel dependen ROE berpengaruh positif yaitu jika nilai variabel CSR meningkat secara signifikan sebesar 1,5% maka akan meingkatkan variabel ROE sebesar 3,7%.

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