PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOSIAL RESPONSIBILITY

Abstract

This research aimed to examine the effect of financial performance on the Corporate Sosial Responsibilibility.
While, the financial performance was consist of several components i.e.size, profitability, and leverage.
Meanwhile, the Corporate Sosial Responsibility was measured by GRI3.The researchwas quantitative. Moreover,
the population was some Goods industry of manufacturing companies which were listed on indonesia Stock
Exchange 2016-2018. Furthermore, the data collection technique used purposive sampling , in which the sample
was based on criteria given. In line with , there were 58 Goods industry of manufacturing companies with 151
observations as sample. In addition, the data analysis technique used multiple linear regression with SPSS
20.The research result concluded size and leverage had positive and significant effect on the Corporate Sosial
Responsibility (CSR). It meant, the higher the size and the leverage, the higher CSR would be.also, on the other
way around. On the other hand, profitability had insignificant effect on the CSR. This happened as instead of
company’s profitability, the investor’s decision making would affect the increase or decrease of its leverage.
Keyword: financial performance, corporate sosial responsibility