Corporate Social Responsibility (CSR), Debt To Equity Ratio (DER), Return On Equity (ROE), Price Book Of Value (PBV) Dan Kinerja Perusahaan

This research aims to examine the impact of corporate social responsibility (CSR) disclosure to the financial performance for the food and beverage manufacturer companies which were listed in Indonesia stock exchange (IDX) in period of 2015 – 2016. The research samples consist of food and beverage manufacturer companies by observing 66 companies and then selected by using purposive sampling. The audit of financial report and annual report are obtained from the Indo Exchange File (IDX). The hypothesis test in this research is using simple regression analysis to test Corporate Social Responsibility (CSR) disclosure influence to the financial performance. In this study, Corporate Social Responsibility (CSR) is measured by using corporate social disclosure (CSD) and the financial performance is measured by using Debt To Equity Ratio (DER), Return On Equity (ROE), Price Book Of Value (PBV). The research result with the simple regression shows that Corporate Social Responsibility (CSR) has no influence to the financial performance