ANALYSIS OF FACTORS AFFECT THE COMPANY FINANCIAL PERFORMANCE AGAINST THE CORPORATE SOCIAL RESPONSIBIITY DISCLOSURE ( Study In Manufacturing Companies Listed On The Indonesia Stock Exchange Of 2012-2014)
Abstract
This study aims to determine the factors that affect the company's financial
performance against the disclosure of corporate social responsibility. The factors
that affecting financial performance consisted of profitability, liquidity, solvency,
and size of corporate. The scope of this research is manufacturing companies
listed in Indonesia Stock Exchange. The sampling technique in this study using
purposive sampling technique. The sample in this study amounted to 183
companies from the total companies listed in Indonesia Stock Exchange in 2012-
2014. The analytical method used in this study using multiple linear regression
using SPSS 15.0.
The results showed that the company's solvency negatively affect the
disclosure of corporate social responsibility and size affect the disclosure of
corporate social responsibility, while profitability and liquidity does not affect the
disclosure of corporate social responsibility.