ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN

Abstract

This research is aimed examine the influence of partially financial performance which is measured by size,
profitability, leverage on the corporate social responsibilitydisclosur. The data is the secondary data, the research
object is the STIESIA Indonesia Stock Exchange Corner Surabaya, the period of observations conducted 20132014.

The analysis technique has been doneby using multiple linear regression and it has been tested by using
model feasibility test and t-test. The instrument which has been used in this research is the financial statements
of Banking companies in Indonesia which are listed in Indonesia Stock Exchange in 2013-2014 periods. Based on
the result of the model feasibility test, it has been found that the financial performance of independent variables
which consist of size, profitability, leverage give significant influence to the corporate social
responsibilitydisclosure. Based on the following testwhich has been done by using t-test, it has beenfound that
the financial performance of independent variables shows that size does notgive any significant influence to the
corporate social responsibility, the financial performance of independent variables shows that profitability give
significant influence to the corporate social responsibility, and the financial performance of independent variable
shows that leverage give significant and negative influenceto the corporate social responsibility.

Keywords: size, profitability, leverage and corporate social responsibility