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All Journal Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Indonesian Journal of Sustainability Accounting and Management International Journal of Artificial Intelligence Research IJBE (Integrated Journal of Business and Economics) Jurnal Analisis Bisnis Ekonomi J-MACC : Journal of Management and Accounting JURNAL ILMU KEOLAHRAGAAN Jurnal Manajerial Jurnal Abdimas Mandiri Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Sustainability Accounting and Management
Isnurhadi Isnurhadi
Universitas Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Public Health Social Sciences Other

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Journal : JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN

 1 
Social Disclosure and Profitability: Study in Indonesian Companies Fida Muthia; Isnurhadi Isnurhadi
JEMBATAN Vol 16, No 1 (2019)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v16i1.9333

Abstract

We tried to investigate the causal relationship between profitability and corporate social responsibility disclosure.  We choose listed companies under Kompas100 index as our sample to test whether profitability ‘granger cause’ CSR disclosure and whether CSR disclosure ‘granger cause’ profitability. We conduct multiple regression analysis to see the effect. ROA, ROE and NPM are used as the proxy for profitability and the number of lines in sustainability report as the proxy for CSR disclosure.  We find that there is no link between profitability and CSR disclosure and that profitability is not the main reason for company to publish CSR report.  This study is limited to companies listed in Kompas100 index.  The findings of this study can give insights to the managers and investors that there is no link between profitability and CSR disclosure
Co-Authors Abdul Bashir Agustina Hanafi Ariwibowo, Muhammad Fajar Badiah Perizade Dina Nurhikmawaty Eko Hermawan Elly Salim Fida Muthia Inten Meutia Isnanta, Raden Kholilah Aprilianti Kurnia Widya Oktarini Marlina Widiyanti, Marlina Mohamad Adam Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Perdamean, Chrisman Frans REZA GHASARMAN, REZA Rudy Noor Muktamar Samadi W. Bakar Shelfi Malinda Sherli Wahyuni Dwi Afriani Suhel Suhel Sulastri Sulastri Sulastri Susilo, Anindito Syapril Junaidi Taufik . Tien Yus Tini Yuliani . Zakaria Wahab, Zakaria Zunaidah Zunaidah