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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

Inmiliyu Setiyani Kusuma

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Abstract

This study aims to determine whether the influence of corporate social responsibility disclosure affects financial performance in food and beverage sub-sector manufacturing companies. Financial performance is proxied by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The sample used was 42 company data from 2016-2018. The method used is the purposive sampling method. The analysis technique used in this study is multiple linear regression using SPSS version 25. The results of this study are the effect of corporate social responsibility disclosure on return on assets (ROA) and return on equity (ROE) has no effect, while the effect of corporate social responsibility on the net Proft Margin (NPM) is influential.

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What this paper is about

This study aims to determine whether the influence of corporate social responsibility disclosure affects financial performance in food and beverage sub-sector manufacturing companies. Financial performance is proxied by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The sample used was 42 company data from 2016-2018. The method used is the purposive sampling method. The analysis technique used in this study is multiple linear regression using SPSS version 25. The results of this study are the effect of corporate social responsibility disclosure on return on assets (ROA) and return on equity (ROE) has no effect, while the effect of corporate social responsibility on the net Proft Margin (NPM) is influential.

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Available abstract

This study aims to determine whether the influence of corporate social responsibility disclosure affects financial performance in food and beverage sub-sector manufacturing companies. Financial performance is proxied by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The sample used was 42 company data from 2016-2018. The method used is the purposive sampling method. The analysis technique used in this study is multiple linear regression using SPSS version 25. The results of this study are the effect of corporate social responsibility disclosure on return on assets (ROA) and return on equity (ROE) has no effect, while the effect of corporate social responsibility on the net Proft Margin (NPM) is influential.

Key concepts: Return on equity, Return on assets, Profit margin, Nonprobability sampling, Business, Corporate social responsibility, Operating margin, Business administration

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) — Research Paper | ScholarLens