PENGARUH PEMENUHAN TANGGUNG JAWAB EKONOMIK-SOSIO-EKOLOGI PADA KINERJA KEUANGAN

Abstract

This research aimed to find out the effect of economic responsible fulfillment, social and ecology on financial performance which was measured by Return On Assets. This research type was quantitative. Furthermore, the sample of this research used food and beverages company which listed on the Indonesia Stock Exchange (IDX) with the observation periods of 2017-2019. The sample was taken by purposive sampling in accordance with the determined criteria given. Furthermore, based on the determined criteria it obtained 12 companies as sample. The research hypothesis uses multiple linear regression with spss 23. Moreover, the research hypothesis showed that the economic responsibility, social and ecology did not have any effect on financial performance. This happened since the company lack of involvement in economic responsibility, social and ecology, therefore, the company was incapable to improve the company’s financial performance and became better and also found that the investors had a lower level of awareness as well as the lack of research samples used because there are few companies that publish sustainability reports.
Keywords: economic responsibility, social responsibility, ecology responsibility, and financial performance