PERAN CORPORATE SOCIAL RESPONSIBILITY PEMODERASI PERTUMBUHAN PENJUALAN DAN BEBAN OPERASIONAL TERHADAP PROFITABILITAS

Abstract

Purpose―This research aims to obtain empirical evidence of the role of corporate social responsibility, moderating sales growth and operational burden on profitability

Method— This study uses a quantitative approach with the research population using raw material sector companies and samples used in the chemical & material sub-sector listed on the Indonesia Stock Exchange in 2019-2022.

Finding— The results of the first finding explain that sales growth does not have a positive effect on profitability. The results of the second finding explain that the operational burden negatively affects profitability.. The results of the fourth finding explain that corporate social responsibility weakens sales growth towards profitability. The fifth finding results explain that corporate social responsibility weakens the operational burden on profitability.

Implikasi—The practical implications of these research results can help universities, subsequent researchers and companies. The theoretical implications of the results of this research can explain agency theory and signaling theory.

Originality—The results of research observations to date have not found the same research with the topic of the role of corporate social responsibility to promote sales growth and operational burdens on the profitability of the company.

Keywords-- Corporate Social Responsibility, Sales Growth, Operational Expenses, Profitability.