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.
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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
Original language English
Type of outcome Proceedings paper
Field of Study 50204 Business and management
Country of publisher Netherlands
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW URL
RIV identification code RIV/00216224:14560/21:00124942
Organization unit Faculty of Economics and Administration
ISSN 2352-5428
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
Tags International impact, Reviewed
Changed by Changed by: Mgr. Pavlína Kurková, učo 368752. Changed: 31/3/2023 16:12.
Abstract
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 MUName: CSR, IS IT FOR SOCIAL PURPOSES OR JUST TO INCREASE THE COMPANY VALUE?
Investor: Masaryk University, Category A
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