PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, SIZE DAN TYPE TERHADAP KINERJA KEUANGAN PUBLIK

Abstract

This research aimed to examine the effect of Corporate Social Responsibility, Leverage, Firm size, and type on financial performance which was referred to Return On Equity (ROE) at some companies which were listed on Indonesia Stock Exchange 2014-2016. The sampling collection technique used purposive sampling, in which there were 40 companies during two years observation (2014-2016). As a result, there were 120 observation data. While, the data was secondary, taken from Indonesia Stock Exchange and its website i.e. http://www.idx.co.id. Moreover, the data analysis technique used multiple linear regression with SPSS. The research concluded Corporate Social Responsibilty (CSR) had positive and significant effect on financial performance (Return On Equity). Likewise, the firm size had positive effect on financial performance (Return On Equity). On the other hand, Leverage (DER) had negative effect on financial performance (Return On Equity). In addition, the firm type had insignificant effect on financial performance (Return On Equity).
Keywords: corporate social responsibility, leverage, firm size, firm type, financial performance