PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to find out the effect of corporate social responsibility, leverage which was a proxy with DER, and the firm value which was a proxy with SIZE on the company’s financial performance which was a proxy with Return On Asset. Furthermore, the research population was Food and Beverage industries that were listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The research was quantitative. Moreover, the data collection technique used purposive sampling i.e., the research sample collection with determining criteria. In line with that, there were 18 Food and Beverage industries as the sample during 5 years. Therefore, the total data obtained were 90 observation data. Additionally, the data were secondary taken from the official website www.idx.co.id through The Indonesia Stock Exchange Investment Gallery (GIBEI) STIESIA Surabaya. The research result showed that both corporate social responsibility and firm size had a positive effect on the company’s financial performance. On the other hand, leverage had a negative effect on the company's financial performance.