PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BEI

Abstract

The purpose of this research is to determine the effect of Return On Asset (ROA), Debt To Equity Ratio (DER), and Earning Per Share (EPS) towards Corporate Social Responsibility Disclosure (CRSD). This research use companies listed on the Indonesian Stock Exchange (IDX) period 2015-2020. Sampling method used in this research was purposive sampling. Samples collected in this research are 26 companies.           Method of analysis in this research is multiple regression analysis with technique analysis descriptive statistics. The result of hypothesis as follows is: First, Return On Asset (ROA) has an effect on Corporate Social Responsibility Disclosure in BEI, second, Debt To Equity Ratio (DER) has an effect on Corporate Social Responsibility Disclosure (CSRD), third, Debt To Equity Ratio (DER) has an effect on Corporate Social Responsibility Disclosure (CSRD), and fourth, Return On Asset (ROA), Debt To Equit Ratio (DER) and Earning per Share (EPS) in simultan has an effect on Corporate Social Responsibility Disclosure (CSRD) in BE