PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN

ABSTRACT

This research aims to test the influence of Corporate Social Responsibility Disclosures Of financial performance. Financial performance is examined in this study is ROA (Return On Assets), ROE (Return On Equity), EPS (Earning Per Share). Data collection using a purposive sampling method on the banking company that is listed on the Indonesia stock exchange (idx) for the year 2012. As many as 32 companies used as samples in this research.
This research uses a multiple regression analysis to test the effect on Corporate Social Responsibility with respect to financial performance. The results showed that Corporate Social Responsibility affect significantly to Return On Assets, Corporate Social Responsibility affect significantly to Return On Equity. However, Corporate Social responsibility has no effect significantly to Earning Per Share.
Keywords: Corporate Social Responsibility, Return On assets, Return On Equity, the Earning Per Share.