PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)

This study aims to find out and provide the empirical evidence of the effect of corporate social responsibility to profitability which is proxied with Net Profit Margin (NPM), Return On Assets (ROA), dan Return On Equity (ROE). The population of this study were mining companies that has been listed on the Indonesian Stock Exchange (IDX) in 2019. Data was obtained from the company’s financial reports by using purposive sampling method to determine the sample. The data analysis technique used in this study was the analysis of the Partial Least Square(PLS) using the SmartPLS 3.0 program. The results of this study indicate that CSR has no effect on NPM and ROA values, but CSR has a significant effect on ROE value. CSR has no effect on NPM value by giving a tstatistic value of 0,686 at the significance level of 0,493 and the coefficient determination value of 0,8%. CSR has no effect on ROA with a tstatistic value of 1,280 at the significance level of 0,201 and the coefficient determination value of 2,6%. CSR has a significant effect on ROE with a tstatistic value of 2,838 at the significance level of 0,005 and the coefficient determination value of 10,2%