ANALISIS PERBEDAAN PROFIT DAN RETURN SAHAM ANTARA PERUSAHAAN YANG MELAKUKAN KEGIATAN CSR STRATEGIS DAN PERUSAHAAN YANG MELAKUKAN KEGIATAN RESPONSIF

This study aims to see the difference between profit and stock returns of companies conducting CSR responsive and firm conducting strategic CSR. The population in this study is a manufacturing company, the sample used in this study were 117 in 3 years. This study used two different test samples are not related. The results showed that there were no differences between the company's ROA conducting strategic CSR by conducting CSR responsive. Similarly, the stock return, also there is no difference between companies that conduct strategic CSR activities by conducting CSR responsive.

Keywords: ROA, stock returns, and CSR activities.