PENGARUH PENGUNGKAPAN CORPORARE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

This study aims to analyze the effect of disclosure of Corporate Social Responsibility on company profitability based on accounting measures determined by Return on Assets, Return on Equity and Net Profit Margin. Measurement of Corporate Social Responsibility disclosure is determined based on the Global Reporting Initiative Generation Four (GRI-G4). The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2019. The sample used consists of 65 companies that are determined based on the purposive sampling method from 175 the total number of manufacturing companies listed on the Indonesia Stock Exchange. The data used is the company's annual report obtained from the Indonesia Stock Exchange website. The hypothesis testing method used is simple regression analysis. The results showed that the disclosure of Corporate Social Responsibility proved to have an effect on Company Profitability which is determined based on Return on Assets, Return on Equity and Net Profit Margin