PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsiyang tercatat di BEITahun 2013-2017)

Abstract

The purpose of this research was to reveal the influence of CSR Disclosure and
company size on corporate performance as an intervening variable.The research
population is a company that produces goods and services that are suitable for the
period 2013-2017 which discusses 37 companies. By using pupose sampling technique,
26 companies were obtained. The analysis is done by multiple regression and diference,
the coefficience, the coefficience of determinattion of Adjusted R, t test and f. The CSR
ratio has a positive and significant effect on financial performance by using t count of
3.425 and the significance level of t count 0.001 <α with one tail = 0.05 and positive
sign, thus it can be said that the CSR ratio has a positive and significant effect on
financial performance.
The SIZE ratio has a positive and significant effect on financial performance
using t count of 4.520 and the significance level of t counts 0.000> α with one tail =
0.05 and a positive sign, thus it can be said that the SIZE ratio has a positive and
significant effect on financial performance. the ratio of CSR and SIZE affects financial
performance. F values of 13.412 and sig = 0.000 are smaller than 0.005 of these
variables are CSR and SIZE simultaneously on financial performance. Variable ratios
of CSR and SIZE affect financial performance. F values of 13.412 and sig = 0.000
smaller than 0.005 are CSR variables and SIZE simultaneously between financial
performance. for more corporate responsibility to be able to increase the value of the
company.
Keywords: CSR, company size, company value, ROA