EFEKTIVITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE OPERASI, UMUR PERUSAHAAN DAN TINGKAT INFLASI TERHADAP PROFITABILITAS PERUSAHAAN

Putu Purnama Dewi, I. D. G. Baswarasasika
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Abstract

This study aims to identify the effect of disclosure of Corporate Social Responsibility (CSR), Operating Leverage, Inflation Rate, Company Age towards the profitability of manufacturing sector of the 2017-2019 in Indonesian Stock Exchange (BEI) period. The number of sample in this research are 26 manufacturing companies in the consumer good listed in BEI in 2017-2019, The analytical techniques utilized in this study is multiple linear regression analysis. The outcome of this research is illustrate about the CSR significantly effects the probability of these companies as seen from the assessment of the CSR indicators which were relatively good from each category (Economy, Environment, Social, Human Rights, Society, and Responsibility for the Product), Operating Leverage, asset, equity possessed have immense effect on the growth of profitability, Inflation and company age rate seen from t result has no affect on profitability.  
公司社会责任的有效性、影响力操作年龄、企业盈利能力和通货膨胀率
本研究旨在确定印尼证券交易所(BEI)期间企业社会责任(CSR)、经营杠杆、通货膨胀率、公司年龄披露对制造业2017-2019年盈利能力的影响。本研究的样本数量为2017-2019年BEI上市的26家消费品制造企业,本研究使用的分析技术为多元线性回归分析。本研究的结果表明,企业社会责任显著影响了这些公司的概率,从各个类别(经济、环境、社会、人权、社会和产品责任)的企业社会责任指标的评估中可以看出,经营杠杆、资产、拥有的股权对盈利能力的增长有巨大的影响,从t结果中可以看出,通货膨胀率和公司年增率对盈利能力没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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