PENGARUH INTENSITAS R&D DAN PROFITABILITAS TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) (Studi Empiris: Perusahaan terdaftar di BEI)

Abstract

This study aims to obtain empirical evidence about the influence of R&D intensity and profitability on corporate social responsibility (CSR) in companies listed on the Indonesia Stock Exchange. Different to Kartadjumena et al’s research (2011), this research adds R&D intensity variable which was proved significantly influence to corporate social responsibility (Padgett and Galan, 2010). Relationship of profitability and R&D were also expressed by Sayidah (2004) so that R&D intensity variable eligible to be added in this study. Measurement of corporate social responsibility using the categories of social disclosure to compute the Corporate Social Responsibility Index (CSRI) on the annual report in the period 2006 to 2009. By using purposive sampling method, it’s found 13 firm’s sample with 52 observation. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. The results of this study indicated that factor of profitability significantly influence on CSR while the intensity of R&D does not significantly influence on CSR in Indonesia. The implications of this study showed that companies in Indonesia will increase their corporate social responsibility when obtaining high profits while the increasing of R&D intensity does not followed by an increasing in corporate social responsibility. This is because companies in Indonesia still consider R&D as a cost rather than benefit.