PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Galih fajar Pamungkas, Winarsih Winarsih
Abstract
Galih fajar Pamungkas, Winarsih Winarsih
Abstract
The purpose of this study was to analyze the effect of Corporate Social Responsibility on Return On Assets, Return On Equity, and Earning Per Share. Corporate Social Responsibility is an investment for companies for the company's growth and sustainability. CSR activities can increase the company's reputation and public trust in using the company's products so that Return On Assets, Return On Equity, and Earning Per Share will increase. This type of research is qualitative research. The sample of this research is the consumer goods industry sector companies listed on the IDX for the period 2015 - 2019 which were taken by purposive sampling method. The results of this study indicate that CSR has a positive effect on ROA, ROE, and EPS. This shows that CSR activities carried out by companies can improve the company's financial performance, especially ROA, ROE, and EPS Keywords: Corporate Social Responsibility, Return On Assets, Return On Equity, Earning Per Share
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The purpose of this study was to analyze the effect of Corporate Social Responsibility on Return On Assets, Return On Equity, and Earning Per Share. Corporate Social Responsibility is an investment for companies for the company's growth and sustainability. CSR activities can increase the company's reputation and public trust in using the company's products so that Return On Assets, Return On Equity, and Earning Per Share will increase. This type of research is qualitative research. The sample of this research is the consumer goods industry sector companies listed on the IDX for the period 2015 - 2019 which were taken by purposive sampling method. The results of this study indicate that CSR has a positive effect on ROA, ROE, and EPS. This shows that CSR activities carried out by companies can improve the company's financial performance, especially ROA, ROE, and EPS Keywords: Corporate Social Responsibility, Return On Assets, Return On Equity, Earning Per Share
Key concepts: Corporate social responsibility, Business, Return on assets, Return on equity, Nonprobability sampling, Business administration, Earnings per share, Accounting