PENGARUH CSR, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to examine the effect of corporate social resposibility, firm size and leverage on companies’
financial perfomance. While, the population was mining companies which were listed on Indonesia Stock
Exchange (IDX) during 2013-2018. Moreover, the data collection technique used purposive sampling, in which
the sample was based on criteria given. In line with, there were 42 companies as sample. Furthermore, the data
analysis technique used multiple regression. The research result concluded CSR did not affect companies’
financial performance. It meant,the increase in social responsibility activities would get support from
stakeholders and trust of the society that could gain more increase its companies financial performance. On the
other hand, firm size affected companies’ financial performance. It meant, the higher the total asset of companies,
the more increase its companies financial performance. In contrast, leverage did not affect companies’ financial
performance. In other words, the management could not manage its funding optimally. As consequence,
itdecreased companies’ financial performance.
Keywords: corporate social responsibility, firm size, leverage, financial performance