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 and Ondřej ČÁSTEK

Basic information

Original name

The Relationship Between CSR Disclosure and Company Profitability in Indonesia

Authors

SATRIYO BAYU AJI, Seto (360 Indonesia, guarantor, belonging to the institution) and Ondřej ČÁSTEK (203 Czech Republic, belonging to the institution)

Edition

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

Publisher

Atlantis Press

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50204 Business and management

Country of publisher

Netherlands

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

URL

RIV identification code

RIV/00216224:14560/21:00124942

Organization unit

Faculty of Economics and Administration

ISSN

DOI

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

Keywords in English

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

Abstract

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.

Links

MUNI/A/1092/2019, interní kód MU

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

Investor: Masaryk University, Category A

Citovat

SATRIYO BAYU AJI, Seto and 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). 179th ed. The Netherlands: Atlantis Press, 2021, p. 72-77. ISSN 2352-5428. Available from: 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 and 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)}. 179th ed. The Netherlands: Atlantis Press, 2021, p.~72-77. ISSN~2352-5428. Available from: https://dx.doi.org/10.2991/aebmr.k.210616.010.

Detailed Information on Publication Record