THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN CONSUMPTION COMPANIES IN INDONESIA

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2022-06-26 DOI:10.29040/ijebar.v6i2.5240

W. Hidayat

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Abstract

This This study aims to determine whether there is an influence of firm size, profitability, and growth on corporate social responsibility in companies listed on the Indonesia Stock Exchange in 2018-2020. Variables used in this study are firm size, profitability, and growth as independent variables and corporate social responsibility as the dependent variable. The selection of samples in this study using purposive sampling method with the criteria that have been determined obtained 35 companies for 3 years so that the total sample used is 105 data. The type of data used is secondary data obtained from annual reports and sustainability reports. This hypothesis was tested using descriptive statistical analysis, classic assumption tests, multiple regression analysis, and hypothesis testing. The results showed that Firm Size partially had a negative and significant effect on Corporate Social Responsibility while Profitability and Growth had no effect on Corporate Social Responsibility and simultaneously Firm Size, Profitability, and Growth had no effect on Corporate Social Responsibility..

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企业社会责任在印尼消费企业中的作用

本研究旨在确定2018-2020年印尼证券交易所上市公司的企业规模、盈利能力和成长性是否对企业社会责任有影响。本研究以企业规模、盈利能力和成长性为自变量，以企业社会责任为因变量。本研究的样本选择采用目的性抽样的方法，根据已确定的标准，在3年内获得35家公司，因此使用的样本总数为105个数据。所使用的数据类型是从年度报告和可持续发展报告中获得的二手数据。采用描述性统计分析、经典假设检验、多元回归分析和假设检验等方法对该假设进行检验。结果表明，企业规模对企业社会责任有部分显著的负向影响，而盈利能力和成长性对企业社会责任没有影响，同时企业规模、盈利能力和成长性对企业社会责任没有影响。

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International Journal of Economics, Business and Accounting Research (IJEBAR)

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