Pengaruh Corporate Social Responsibility dalam Rangka Sustainable Development Goals terhadap Profitabilitas
DOI:
https://doi.org/10.37278/eprofit.v5i1.596Kata Kunci:
CSR, SDGs, ProfitabilitasAbstrak
Tujuan dari Penelitian ini adalah mengungkapkan pengaruh Corporate Social Responsibility dalam rangka Sustainable Development Goals terhadap Profitabilitas. Laporan Keuangan yang merupakan data sekunder dari Bursa Efek Indonesia dan sektor farmasi diambil sebagai objek Penelitian. Pemilihan sektor farmasi didasarkan atas fenomena limbah farmasi yang banyak ditemukan dan mencemari lingkungan. Pencemaran tersebut mengharuskan Perusahaan untuk melakukan tanggung jawab sosial. Penelitian dilakukan dengan rentang waktu 6 tahun, dari 2016 sampai tahun 2021. Uji asumsi klasik, uji koefisien regresi linier berganda, uji determinasi, uji korelasi, dan pengujian hipotesis digunakan dalam pengujian data. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility dalam rangka Sustainable Development Goals berpengaruh terhadap profitabilitas.
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