PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT PERKEBUNAN  NUSANTARA X (PERSERO) SURABAYA

Umi Zainatul       Chasana; Bambang Hadi  Santoso

Umi Zainatul Chasana
Bambang Hadi Santoso

Keywords: profitability (ROA), liquidity (CR), leverage (DER), corporate social responsibility (CSR)

Abstract

The purpose of this research is to analyze (a) the influence of profitability (ROA or return on assets) to the
corporate social responsibility, (b) the influence of liquidity (CR or current ratio) to the corporate social
responsibility, and the influence of leverage (DER or debt to equity) to the corporate social responsibility on PT
Perkebunan Nusantara X (PERSERO) Surabaya.This research is quantitative research. The research object is
PT Perkebunan Nusantara X (PERSERO) Surabaya. The data is the secondary data in the form of financial
statement in the annual report 2013-2015 observation periods on PT Perkebunan Nusantara X (PERSERO)
Surabaya. The data analysis has been carried out by using multiple linear regressions analysis.The result of the
research has proved that profitability (ROA) give significant influence to the corporate social responsibility on
PT Perkebunan Nusantara X (PERERO) Surabaya, liquidity (CR) give insignificant influence to the corporate
social responsibility on PT Perkebunan Nusantara X (PERSERO) Surabaya, and leverage (DER) give
significant influence to the corporate social responsibility on PT Perkebunan Nusantara X (PERSERO)
Surabaya.

Keywords: profitability (ROA), liquidity (CR), leverage (DER), and corporate social responsibility (CSR).