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Research Article | Volume 4 Issue 2 (July-Dec, 2023)
The Effect of Corporate Social Responsibility (Csr) On Company Profitability (Case Study in Pt Indofood Sukses Makmur, Tbk)
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Under a Creative Commons license
Open Access
Published
Aug. 7, 2023
Abstract
This study aims to examine the differences before and after the implementation of CSR on the profitability of PT Indofood Sukses Makmur Tbk. A quantitative approach is used in this type of research. Secondary data sources are the Financial Statements and Annual Reports of PT Indofood Sukses Makmur. Tbk for 2004-2006 and 2018-2020 obtained from the Indonesia Stock Exchange (IDX)http://idx.co.id/. The independent variable used in this study is CSR (X) and the dependent variable is Profitability (Y). The profitability calculation method uses the ROA, ROE, and EPS ratios. The analytical method used in this research is descriptive statistical analysis. The research results of PT Indofood Sukses Makmur Tbk found that before and after the implementation of CSR had a significant impact on its ROA, ROE and EPS income. For the second, the paired sample t test shows a significant effect on the ratio of ROA and EPS of PT Indofood Sukses Makmur Tbk before and after the implementation of CSR. There is also no real impact on the EPS ratio.
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