Analysis Of The Effect Of Company Size, Roa, And Der On Corporate Social Responsibility In Metal And Mineral Mining Companies Listed On Bei 2015-2016 Period

Lily Karlina Nasution, Dewi Ramadani

Sari


Owners of the company not only pay attention to the financial performance but also pay attention to stakeholders (stakeholders) who are part of the company one of them is to conduct corporate social responsibility activities (Corporate Social Responsibility). This study aims to examine the effect of corporate Size, Return on Assets (ROA), and Debt to Equity Ratio (DER) to Corporate Social Responsibility in metal and mineral mining companies listed in BEI period 2015-2016. The type of data used in this research is secondary data and using a purposive sampling technique. The analytical method used was descriptive statistics, classical assumption test, and multiple regression test. The result showed that partially Company Size 0,251> 0,05, Return on asset (ROA) 0,045 <0,05, and Debt to equity ratio (DER) 0,197> 0,05, hence can be said that company Size and Debt to equity ratio (DER) has no significant effect on Corporate Social Responsibility, while Return on Asset (ROA) has significant effect to Corporate Social Responsibility, so company Size and Debt to Equity Ratio (DER) can not be measured to know the high or low of Corporate Social Responsibility. While simultaneously Size of company, Return on asset (ROA), Debt to equity ratio (DER) equal to 0,108> 0,05 and F value equal to 2,509, hence can be said that no significant effect to Corporate Social Responsibility at metal and mineral mining company listed on the IDX period 2015-2016

Kata Kunci


Company Size, Return on Assets (ROA), Debt to Equity Ratio (DER), Corporate Social Responsibility

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Referensi


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