Susi Handayani, - (2009) Pengaruh Pengungkapan Corporate Social Responsibllity Terradap Financial Performance Perusahaa Yang Terdaftar Di Bursa Efek Indonesia (BEI). Thesis thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Many recent years, investor and top management had been talked about corporate sosial responsibility (CSR). II can make corporate have good image. Abbot and Monsen (Zubaidah, 2002) say that corporate social resporuibiliry report can influence to company's profit. The reason above have support 10 research about the influence Corporate Social Responsibility disclosure to Return On Assets (ROA) and Re/urn On Equity (ROE). This research uses corporate social responsibility disclosure ru independent variable, total assets, total sales and leverage as conlrol variable, and &turn On Assets (ROA) and Return On Equity (ROE) as dependent variable. This research uses Partial Least Square with software SmartPLS for analyze it. 17/e result show that Corporate Social Responsibilily (CSR) have influence to Return On Assets (ROA) but not to Return On Equity (ROE). Control variable such as .- tolal assets, total sales have influence 10 Return On Assets (ROA) but not to Return On Equity (ROE) like Corporate Social Responsibility (CSR) disclosure. BUI leverage have nol influence 10 Return On Assets (ROA) and Return On equity (ROE).

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