f Corporate Social Responsibility (CSR) on Return On Assets (ROA) in Southeast Sulawesi Bank. A Thesis. Accounting Departemen, Facualty of Economics and Business, Halu Oleo University. Advistor (1) Prof. Dr. H. Hasbuddin, SE., M.Si., AK., QIA., CA., (2) Safaruddin, SE., M.SA., AK. This study aims to find out and analyze the influence of corporate social responsibility (CSR) on return on assets (ROA) in the shoutheast Sulawesi Bank. The analytical method used is simple linear regression analysis with the help of SPSSS 16. The results of this study indicate that corporate social responsibility does not have a significant effect on return on assets. This shows that the increase in the cost of CSR does not affect the level of profitability of the Southeast Sulawesi Bank because the increase in profits obtained basically does not come from CSR expenditures, but is caused by factors such as operational costs, credit, interest income and others that are not discussed in this research. Keywords: Corporate Social Responsibility (CSR), Return On Assets (ROA).