PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP KINERJA FINANSIAL YANG TERDAFTAR DI BEI PERIODE TAHUN 2009-2011 (Studi Empiris Pada Kasus Pertambangan Yang Terdaftar Di BEI)

Abstract

This study airned to test whether Corporate Social Responsibility affects the
performance finansial. This study uses the mining companies listed on stock exchanges
in Indonesia with the period 2009-2011. The population in this study is a sample of 31
companies and 25 companies. There are two variables used veriabel the independent
variables (CSR) and the dependent variable of Financial performance (ROE and Stock
Return). Data obtained from annual reports contained in the Indonesian stock
exchonge. Data using multiple regression analysis with the help of SPSS software.
Tle results showed that the variable has a positive effect on ROE CSR. And
variable CSR is also a positive impact on Stock Return. In this study the magnitude of
the effect that the R square of 0.677 showed that the e-ffect of independent variables on
the dependent variable is 67.7% while the remaining 32.3% is influenced by other
variables that are not addressed in this study. While CSR and Return on shares of 0.526
indicates that the CSR effecr on stock return of 52.6% and the remaining 47.4% is
influenced by other factors that are not discussed in this study.

Keywords: CSR, ROE, Stock Return