Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan (Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012)

Abstract

This study aimed to determine the effect of Corporate Social Responsibility Performance Against Company because the company has an obligation to carry out CSR and the Company shall determine the impact on company performance . The purpose of this study was to obtain empirical evidence about : Corporate Social Responsibility, leverage, firm size and growth for the company 's financial performance. This study replicates research conducted by Hartini (2008 ), while the difference conducted in this study adds ROA as a proxy for the company 's financial performance and the observations in this study using tree years observations while research Hartini 2 years of observation. The population was company listed in Indonesia Stock Exchange (IDX) Year 2010-2012 which had complete data for this study.Data collection technique used in this study with purposive sampling method. The hypothesis in this study is H1 : CSR disclosure positive effect on financial performance H2 : leverage negatively affect financial performance. H3 : The size of the company a positive effect on financial performance, H4 : Sales growth was positive effect on financial performance . The results CSR Disclosure First Instance did not significantly influence the company 's financial performance, both leverage no significant effect on the financial performance of the company, a third the size of the company and a significant positive effect on financial performance and the four sales growth and a significant positive effect on the performance of financial companies. From the results of the simultaneous testing of the F test can be seen that the disclosure of CSR , leverage , firm size and growth are jointly significant effect on the financial performance of the company. The test results of Adjusted R square of 0.124 . This value describes the magnitude of the role or contribution of CSR disclosure variables, leverage, firm size and growth variables are able to explain the company 's financial performance by 12.4 % while the remaining 87.6 % is explained by other variables outside the model