PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BEI

Abstract

The purpose ofthis research is toinvestigatethe influence ofthe implementation ofCorporate Social Responsibility (CSR) to thefinancial performance of manufacturing companies onconsumer goods industry sectors(consumer goods industry)which are listedinthe Indonesia Stock Exchange(BEI) in 2009-2013 periods. The samples are 22 manufacturing companies on consumer goods industry sectors (consumer goods industry) and the numbers of observations are 110 and these companies have been selected by using purposive sampling. The statistical technique is carried out by using simple regression analysis to examine the influence of the implementation of Corporate Social Responsibility (CSR) to the financial performance of the manufacturing companies on consumer goods industry sector (consumer goods industry). The result of the researchwhich has been done by using simpleregressionshowsCorporateSocial Responsibility (CSR) only have significant influence to theReturn on Assets(ROA) whereas CorporateSocial Responsibility (CSR) does not have any significant influence to the Returnon Equity(ROE) andEarning PerShare(EPS).
Keywords: Corporate Social Responsibility, Return On Assets, Return On Equity, Earning Per Share.