Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) on the company’s financial performance which was proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Annual reports of 14 Indonesian Stock Exchange (IDX) listed manufacturing companies sub-sectors of the textiles and garments industry from the period 2013-2015 are analyzed. The analysis was made by using classical assumption testing and hypothesis testing based on multiple regression analysis. The results of this study show that (1) CSR had a positive significant effect on the ROA, (2) CSR had a positive significant effect on the ROE, and (3) CSR had a positive significant effect on the NPM.