SKRIPSI DIGITAL
Hubungan antara Tanggung Jawab Sosial Perusahaan dan Profitabilitas Perusahaan pada Perusahaan Sektor Energi di Indonesia = The Relation of CSR Disclosure and Company Profitability in Indonesia Energy Sector Companies
The energy sector contributes the most funds for Corporate Social Responsibility (CSR) activities due to its significant environmental impact that must be accounted for. However, in reality, the profitability of the energy sector, as measured by the
Price-to-Earnings Ratio (PER), is lower than the other sectors. This study aims to
examine the relation between CSR disclosure and company profitability represented by Return on Assets (ROA), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The research analyzes energy sector companies listed on the Indonesia
Stock Exchange (IDX) from 2018 to 2022, using secondary data from their annual
and sustainability reports with a canonical correlation method. The findings conclude a strong relation between CSR disclosure and the GPM of energy sector companies. Meanwhile, the study reveals that the size of the company, represented
by total assets, total revenue, and market capitalization, has a stronger relation with the company's profitability.
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