PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN

Abstract

This research aimed to analyze and find out the effect of firm size, capital structure, and company’s social
responsibility on financial performance. Furthermore, the firm size was measured by Logaritma Natural (Ln)
total asset, the capital structure measured by Debt to Equity Ratio, company’s responsibility measured by the
company’s index calculation of Corporate Social Responsibility (CSR), and the financial performance measured
with Return On Assets (ROA). The research sample used in the food and beverages company sub--sector listed
on The Indonesia Stock Exchange (IDX) with the research three years observation in the 2018-2020 period.
Moreover, the research sample collection technique used a purposive sampling method to obtain a determined
sample. Based on research criteria it was obtained by 57 companies. On the other hand, the research analysis
technique used multiple linear regression analysis. The research result concluded that firm size (SIZE) had a
positive effect on financial performance, capital structure (DER) had a negative effect on financial performance
and social responsibility (CSR) had a negative effect on the financial performance.