PENGARUH TANGGUNG JAWAB SOSIAL ENTITAS TERHADAP KINERJA KEUANGAN

Abstract

This research aimed to examine the effect to entity social responsibility on the financial performance. In this research financial performance was measured by return on assets (roa), return on equity (roe) and earning per share (eps). Moreover, entity social responsibility was independent variable, and return on asset (roa), return on equity (roe) and earning per share (eps) were dependent variable. The research was quantitative. Besides, the data collection technique used purposive sampling in which the sample was based on criteria given. Furthermore, the population was consumer goods manufacturing companies which were listed on Indonesia Stock Exchange with 4 consecutive years, 2014-2017. In line with, there were 23 companies as sample. For the data analysis technique, it used simple linear regression analysis with SPSS 22. The research result concluded the entity’s social responsibility had positive and significant effect on Return on Assets (roa) and Return on Equity (roe), On the other hand, the entity’s social responsibility had negative and significant effect on Earning Per Share (eps).
Keywords: entity social responsibility, financial performance, roa, roe, eps.