Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia

Sri Intan Juliani; Emillia Nurdin; Nitri Mirosea

doi:10.31004/riggs.v5i2.14042

Authors

Sri Intan Juliani Universitas Halu Oleo
Emillia Nurdin Universitas Halu Oleo
Nitri Mirosea Universitas Halu Oleo

DOI:

https://doi.org/10.31004/riggs.v5i2.14042

Keywords:

Profitability, Return on Assets, Firm Size, Corporate Social Responsibility, State-Owned Enterprises

Abstract

This study is motivated by the importance of Corporate Social Responsibility (CSR) disclosure as a form of corporate transparency and accountability, particularly among State-Owned Enterprises (SOEs) that have social and environmental responsibilities toward society. This study aims to analyze the effect of profitability and firm size on CSR disclosure among SOEs listed on the Indonesia Stock Exchange. The study employed a quantitative approach using secondary data obtained from companies’ financial and sustainability reports for the 2022–2025 period. The sample was selected using purposive sampling, resulting in 32 observations. CSR disclosure was measured based on the GRI 2021 indicators, profitability was proxied by Return on Assets (ROA), and firm size was measured using the natural logarithm of total assets. Data were analyzed using panel data regression with the assistance of EViews 12. The results show that profitability has no significant effect on CSR disclosure, with a probability value of 0.3465, while firm size also has no significant effect, with a probability value of 0.1929. Simultaneously, profitability and firm size have no significant effect on CSR disclosure, as indicated by a Prob(F-statistic) value of 0.341329. The R-squared value of 0.071450 indicates that the two independent variables explain 7.15% of the variation in CSR disclosure. These findings indicate that CSR disclosure among SOEs is not determined by profitability or firm size, suggesting that regulatory compliance and corporate social responsibility may be more relevant factors in CSR disclosure.

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