PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR MANUFAKTUR

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris bahwa CSR memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan. Kajian ini menggunakan data sekunder dari laporan perusahaan tahunan yang dipublikasikan dalam website IDX dan website resmi perusahaan. Teknik sampling menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa variabel CSR memiliki pengaruh yang berbeda terhadap kinerja keuangan, terutama Return on Asset (ROA), Return on Equity (ROE), and Return on Sales (ROS). Sementara itu, ukuran perusahaan secara statistic  tidak berperan sebagai  moderating  dalam   hubungan antara kinerja keuangan dan tanggung jawab sosial perusahaan.

Kata kunci:  responsibility, kinerja, asset.

INFLUENCE   OF  CSR TOWARD FINANCIAL  PERFOR- MANCE OF MANUFACTURE’S COMPANY. This research aims at finding empirical evidence that Corporate Social Responsibility (CSR) has a significant influence on the financial performance of the company. This study uses secondary data sourced from the company’s annual report published in IDX website and the official website of the company. Techniques sampling used in this study is purposive sampling method. The study concludes that variable of Corporate Social Responsibility (CSR) has a significant difference between Corporate Social Responsibility (CSR) towards financial performance, in this case Return  on Asset (ROA), Return on Equity (ROE), and Return on Sales (ROS). Meanwhile, the Company Size (SIZE) statistically has not able to moderate the relationship between corporate social responsibility and financial performance.

Keywords: Responsibility, Performance, Assets