THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND OWNERSHIP STRUCTURE ON PROFITABILITY

Authors

  • Helen Carolyn Faculty of Economics, Universitas Negeri Jakarta, Indonesia
  • Achmad Fauzi Faculty of Economics, Universitas Negeri Jakarta, Indonesia
  • Tri Hesti Utaminingtyas Faculty of Economics, Universitas Negeri Jakarta, Indonesia

DOI:

https://doi.org/10.21009/jpepa.0303.17

Keywords:

CSR, ROA, Ownership Structure, Institutional Ownership

Abstract

The purpose of this study is to determine the effect of Corporate Social Responsibility (CSR) and Ownership Structure proxied by Institutional Ownership on the profitability (ROA) of banks listed on the Indonesia Stock
Exchange (IDX) for the period 2018-2020. The data used in this study are secondary data which is the annual reports of banks and obtained from the bank's official website and Indonesia Stock Exchange (IDX). The form of data used in this study is panel data, a combination of time-series and crosssectional data which is then processed using E-views 9 with multiple regression methods. The population is all banks listed on the Indonesia Stock Exchange (IDX) from the 2018-2020 periode, totaling 47 banks. This research used purpossive sampling with 39 banks as finale sample. The results of the study conclude that the Corporate Social Responsibility (CSR) as variable X1 has no effect on ROA and Institutional Ownership has a significantly negative effect on ROA and through the F test conducted, the two variables X (CSR and Institutional Ownership) are stated simultaneously affect ROA with a coefficient level determination of 59.87%.

Downloads

Published

2022-11-23

How to Cite

Carolyn, H., Fauzi, A., & Utaminingtyas, T. H. (2022). THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND OWNERSHIP STRUCTURE ON PROFITABILITY. Jurnal Pendidikan Ekonomi, Perkantoran, Dan Akuntansi, 3(3), 239–246. https://doi.org/10.21009/jpepa.0303.17

Most read articles by the same author(s)

1 2 > >>