PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR) on financial performance.
Financial performance is an analysis which is done in order to find out how good and precise a company
implements its rule in financial performance. Moreover, the financial performance was measured by Return On
Asset (ROA), Return On Equity (ROE), and Return On Sales (ROS). Meanwhile, as CSR was the independent
variable, ROA, ROE, and ROS were dependent variables. The research was quantitative. Furthermore, the data
collection technique used purposive sampling, in which the sample was based on criteria given. In line with that,
there were 32 samples from 51 Various industries which were listed on Indonesia Stock Exchange during 2017-
2020. Additionally, the data analysis technique used simple regression analysis. The research result concluded
that Corporate Social Responsibility (CSR) had a positive effect on Return On Equity (ROE). On the other hand,
Corporate Social Responsibility (CSR) did not affect Return On Asset (ROA). Likewise, Corporate Social
Responsibility (CSR) did not affect Return On Sales (ROS).