PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA

This research explore about the effect of corporate social responsibility (CSR)on the financial performance of manufacture company in Indonesia. This research using CSR as independent variable and financial performance ratios (ROA, ROE, MBR) as dependent variables. This research using 21 annual report of manufacture company that have CSR program and financial statement. The data were collected by IDX and PROPER. The analysis technique used by Regression Linear with SPSS 16.0 for windows. The result of This research showed that corporate social responsibility has not significant effect on the financial performance (ROA, ROE, MBR)of manufacture company in Indonesia. Key words: Corporate Social Responsibility (CSR), Return On Asset (ROA), Return On Equity (ROE), Market to Book Ratio (MBR