PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DAN LIKUIDITAS PADA PERUSAHAAN TOBACCO MANUFACTURES

Abstract

This research is meant to find out how the analysis of influence of Corporate Social Responsibility has
influence to the financial performance of the company. Corporate Social Responsibility is the activity of
the company in achieving the balance among the aspects i.e.: economic, environment and social without
ignoring the expectation of the stakeholders. The financial performance in this research is measured by
using Return on Equity (ROE) and Current Ratio (CR). The sample of the research has been done by
using purposive sampling technique and the samples are 3 tobacco manufactures which are consecutively
listed in Indonesia Stock Exchange in 2010-2014. The audit of financial report and annual report are
obtained from the Indo-Exchange File (IDX). The hypothesis test in this researchis using simple
regression analysis to test the influence of Corporate Social Responsibility (CSR) disclosureto Return on
Equity (ROE) and Current Rasio (CR). In this research the independent variabel is the Corporate Social
Responsibility (CSR) meanwhile the dependent variabel is Retun on Equity (ROE) and Current Rasio
(CR). The result of this research shows that Corporate Social Responsibility has significant influence to
the Return on Equity (ROE) and Corporate Social Responsibility has significant influence to the Current
Ratio (CR).

Keywords: Corporate Social Responsibility Disclosure, Return on Equity, Current Ratio