The Relationship Between CSR Disclosure and Company
Profitability in Indonesia

D 2021

The Relationship Between CSR Disclosure and Company Profitability in Indonesia

SATRIYO BAYU AJI, Seto a Ondřej ČÁSTEK

Základní údaje

Originální název

The Relationship Between CSR Disclosure and Company Profitability in Indonesia

Autoři

SATRIYO BAYU AJI, Seto (360 Indonésie, garant, domácí) a Ondřej ČÁSTEK (203 Česká republika, domácí)

Vydání

179. vyd. The Netherlands, Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020), od s. 72-77, 6 s. 2021

Nakladatel

Atlantis Press

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50204 Business and management

Stát vydavatele

Nizozemské království

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

URL

Kód RIV

RIV/00216224:14560/21:00124942

Organizační jednotka

Ekonomicko-správní fakulta

ISSN

DOI

http://dx.doi.org/10.2991/aebmr.k.210616.010

Klíčová slova anglicky

Corporate social responsibility; return on asset; return on equity; net profit margin

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 31. 3. 2023 16:12, Mgr. Pavlína Kurková

Anotace

V originále

In this modern era, companies could depend on CSR activities to increase public trust in company products, resulting in rising company profits. This paper focuses on the relationship between CSR Disclosure and Company’s Profitability in the Asia Sustainability Report Awards (ASRA) 2019 Winner Company. This quantitative research is conducted to prove the effect of CSR disclosure on Profitability (Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratio) as the measurement tools. This research uses secondary data from the 24 ASRA winner companies’ financial reports in the 2017-2019 periods. The findings indicate that Corporate Social Responsibility Disclosure positively affects ROA and NPM. In reverse, it has a negative effect on ROE.

Návaznosti

MUNI/A/1092/2019, interní kód MU

Název: CSR, IS IT FOR SOCIAL PURPOSES OR JUST TO INCREASE THE COMPANY VALUE?

Investor: Masarykova univerzita, CSR, IS IT FOR SOCIAL PURPOSES OR JUST TO INCREASE THE COMPANY VALUE?, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

SATRIYO BAYU AJI, Seto a Ondřej ČÁSTEK. The Relationship Between CSR Disclosure and Company Profitability in Indonesia. Online. In Appolloni,Andrea. Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020). 179. vyd. The Netherlands: Atlantis Press, 2021, s. 72-77. ISSN 2352-5428. Dostupné z: https://dx.doi.org/10.2991/aebmr.k.210616.010.

@inproceedings{1777082,
   author = {Satriyo Bayu Aji, Seto and Částek, Ondřej},
   address = {The Netherlands},
   booktitle = {Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)},
   doi = {http://dx.doi.org/10.2991/aebmr.k.210616.010},
   edition = {179},
   editor = {Appolloni,Andrea},
   keywords = {Corporate social responsibility; return on asset; return on equity; net profit margin},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {The Netherlands},
   pages = {72-77},
   publisher = {Atlantis Press},
   title = {The Relationship Between CSR Disclosure and Company Profitability in Indonesia},
   url = {https://www.atlantis-press.com/proceedings/piceeba-20/125957794},
   year = {2021}
}

TY  - JOUR
ID  - 1777082
AU  - Satriyo Bayu Aji, Seto - Částek, Ondřej
PY  - 2021
TI  - The Relationship Between CSR Disclosure and Company Profitability in Indonesia
PB  - Atlantis Press
CY  - The Netherlands
KW  - Corporate social responsibility
KW  - return on asset
KW  - return on equity
KW  - net profit margin
UR  - https://www.atlantis-press.com/proceedings/piceeba-20/125957794
N2  - In this modern era, companies could depend on CSR activities to increase public trust in company products, resulting in rising company profits. This paper focuses on the relationship between CSR Disclosure and Company’s Profitability in the Asia Sustainability Report Awards (ASRA) 2019 Winner Company. This quantitative research is conducted to prove the effect of CSR disclosure on Profitability (Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratio) as the measurement tools. This research uses secondary data from the 24 ASRA winner companies’ financial reports in the 2017-2019 periods. The findings indicate that Corporate Social Responsibility Disclosure positively affects ROA and NPM. In reverse, it has a negative effect on ROE.
ER  -

SATRIYO BAYU AJI, Seto a Ondřej ČÁSTEK. The Relationship Between CSR Disclosure and Company Profitability in Indonesia. Online. In Appolloni,Andrea. \textit{Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)}. 179. vyd. The Netherlands: Atlantis Press, 2021, s.~72-77. ISSN~2352-5428. Dostupné z: https://dx.doi.org/10.2991/aebmr.k.210616.010.

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