PENGARUH UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN DI SEKTOR PROPERTIES & REAL ESTATE PERIODE 2020-2024

Abstrak

Penelitian ini dilakukan terhadap laporan keuangan perusahaan sektor properties & real estate yanng terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Profitabilitas merupakan salah satu indikator yang mencerminkan kemampuan perusahaan dalam menghasilkan laba. Tingkat profitabilitas perusahaan dipengaruhi oleh berbagai faktor, diantaranya ukuran perusahaan, Corporate Social Responsibility (CSR), dan leverage. Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan, Corporate Social Responsibility (CSR), dan leverage terhadap profitabilitas. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan pada periode penelitian. Metode pengambilan sampel dilakukan dengan teknik purposive sampling dan menghasilkan 27 perusahaan sebagai sampel. Analisis data dilakukan menggunakan regresi data panel dengan bantuan software Eviews 13 dan model Random Effect Model (REM). Hasil uji menunjukkan bahwa ukuran perusahaan berpengaruh positif tetapi tidak signifikan terhadap profitabilitas, Corporate Social Responsibility (CSR) berpengaruh positif tidak signifikan terhadap profitabilitas, sedangkan leverage menunjukkan pengaruh negatif dan signifikan terhadap profitabilitas perusahaan di sektor properties & real estate periode 2020-2024.

This study examines the financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Profitability is an indicator reflecting a company's ability to generate profit. A company's profitability level is influenced by various factors, including firm size, Corporate Social Responsibility (CSR), and leverage. The objective of this study is to analyze the impact of firm size, Corporate Social Responsibility (CSR), and leverage on profitability. The study utilizes secondary data obtained from annual financial statements and sustainability reports of the companies during the research period. A purposive sampling method was employed, resulting in a sample of 27 companies. Data analysis was conducted using panel data regression with EViews 13 software and the Random Effect Model (REM). The test results indicate that firm size has a positive but insignificant effect on profitability, and Corporate Social Responsibility (CSR) has a positive but insignificant effect on profitability; meanwhile, leverage shows a negative and significant effect on the profitability of property and real estate companies during the 2020–2024 period.