PENGARUH UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Abstract

Profitability is an important consideration for investors in their investment decisions and as an indicator in assessing company performance. One of the factors that affect profitability is Corporate Social Responsibility and company size. The purpose of this study is to analyze the effect of company size and Corporate Social Responsibility simultaneously on profitability in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This research is a verification research. Samples were taken as many as 4 companies during the 2015-2019 period. The results showed 1) company size partially has a positive and significant effect on profitability (ROA), 2) partially corporate social responsibility (CSR) has a positive and significant effect on profitability (ROA) and 3) Company size and corporate social responsibility (CSR) affects (ROA).