This research aims to analyze the influence of the Corporate Social
Responsibility Disclosure Index (CSRDI) on Return on Assets (ROA) in
manufacturing companies in Indonesia. CSRDI is used as an indicator of corporate
social responsibility, while ROA is used as a measure of company financial
performance. This research method involves collecting data through documentation
studies, especially sustainability reports and annual reports. The research sample
consists of companies listed on the stock exchange and have complete data during the
research period.
Linear regression analysis is used to test the relationship between CSRDI and
ROA variables. The research results are expected to provide insight into the extent to
which CSR disclosure can influence a company's financial performance. The findings
of this research can contribute to the literature on the impact of CSR on financial
performance and enrich understanding of the importance of corporate social
responsibility in an economic and financial context. This research has practical x
implications for companies in managing their social responsibilities and for financial
parties interested in the impact of CSR disclosure on company value. In addition, this
research can serve as a basis for further research in exploring the relationship between
corporate social responsibility practices in different industrial contexts. The results of
this research show that CSDI have a positive effect on ROA.