Pengarauh Corporate Social Responsibility Terhadap Kinerja Keuangan

Abstract

This study is aimed to analyze the influence of Corporate Social Responsibility of financial performance at manufacturing companies listed on the Indonesia Stock Exchange which published the financial statements of 2014. Independent variables in this study are Corporate Social Responsibility measured by CSRI proxy, the dependent variable are the financial performance measured with ROI (Return On Invesmet). This, the study used variable control are size. Further more, hypothesis this study is get from Corporate Social Responsibility has an effect to financial performance. This study uses are the data in research is from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014. Determination of samples using purposive sampling method obtained by 86 companies. The hypothesis in this study was tested by simple regression analysis. The results has showed that Corporate Social Responsibility had no effect on financial performance. The conclusion of this study for the future should add more independent variables which are Good Corporate Governance (GCG). Further more, all the result to known whish all the companies that can be influenced the performance financial companies to CSR.