PENGARUH CORPORATE SOCIAL RESPONSIBILITYTERHADAP KINERJA KEUANGAN, DENGAN LEVERAGE DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PADA PERIODE 2012 s.d 2013)

Yenny Rizal, Kamaliyah ', Restu Agusti

Abstract


This research intends toexamine the influence of Corporate Social Responsibility on
financial performance with leverage as control variables and examine the influence
of Corporate Social Responsibility to the financial performance of the company size
as a control variable.The object of this research ismining company listed on the
Stock Exchange from 2012 to 2013.This research was conducted for 23
companies.Analyctical model which used for this research to Multiple Linear
Regression Analysis.Based on research concluded thatthe Corporate Social
Responsibility affect the earning per share. It can be proven by the second
hypothesis. And then, Corporate Social Responsibility affect the return on equity by
company size as a control variable. This can be evidenced by the fifth hypothesis.


Keywords


Corporate Social Responsibility, ROE, EPS, Leverage and Size.

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