PENGARUH PROFITABILITAS DAN RISK MINIMIZATION TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Chen, Yoanda Mareta (2023) PENGARUH PROFITABILITAS DAN RISK MINIMIZATION TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of profitability and risk minimization on the disclosure of Corporate Social Responsibility (CSR) in companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability, risk minimization and Corporate Social Responsibility (CSR). The data used is secondary data. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sampling technique used was purposive sampling technique and obtained 63 companies with a total sample of 159 samples. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that profitability has no positive effect on disclosure of Corporate Social Responsibility (CSR) and risk minimization has a positive effect on disclosure of Corporate Social Responsibility (CSR). Keywords: Profitability, risk minimization, Corporate Social Responsibility (CSR)

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