PENGARUH CORPORATE SOCIAL PERFORMANCE TERHADAP CORPORATE FINANCIAL PERFORMANCE

This study examines the effect of Corporate Social Performance (CSP) on Corporate Final Performance (CFP) companies that listed on the Indonesia Stock Exchange. The purpose of this study is to provide empirical evidence that CSP has an effect on company’s CFP which is proxied by ROA, ROE, and ROS, with size of firm and research and development (RND) as control variables. The population of this study is company listed on the Indonesia Stock Exchange which issued annual reports in 2016-2018. The data used is secondary data from www.idx.co.id with purposive sampling method that results 10 companies that fit the criteria. The method of data analysis uses regression analysis. The results from this research show that CSP has a positive effect on ROA, ROE, and ROS that reflect CFP. However, RND and firm size have negative significant correlations with CFP. Keywords: Corporate Financial Performance, Corporate Social Performance, Corporate Social Responsibility, Research and Development