Profitability, Public Ownership and Environmental Performance: Determinants of Corporate Social Responsibility In Indonesian

Ilham Fajar Eko Saputro(1*), Nurhadi Kamaluddin(2)


(1) University Bina Sarana Informatika Tegal
(2) University Muhammadiyah Tegal
(*) Corresponding Author

Abstract


This study examines how Profitability, Public Ownership, and Environmental Performance affect Corporate Social Responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample consists of ten companies from the Basic and Chemical Industry sector, using secondary data sourced from their annual financial reports available on the Indonesia Stock Exchange and official websites from 2021 to 2023. The SPSS version 25 analysis shows that Profitability and Environmental Performance significantly positively affect CSR, while Public Ownership has no significant impact on CSR

Keywords


Social Responsibility, Environmental Performance, Profitability, and Public Ownership.

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References


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DOI: https://doi.org/10.26714/mki.15.2.2025.196-205

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
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