Keterkaitan Kinerja Sosial Perusahaan dengan Kinerja Keuangan Perusahaan

Abstract

This study aimed to examine and obtain empirical evidence about the relationship of corporate social performance with financial performance of companies in Indonesia. Sampling method using purposive sampling method and sample end of the study amounted to 49 companies. The data analysis technique in this study using regression with SPSS program. To test the hypothesis used four model equations. The findings show that the company's financial performance affects the company's social performance. In this case, excess resources can make a company invest these excess resources for corporate social performance. While corporate social performance does not affect the company's financial performance. This is apparently due to differences in foreign cultures and in Indonesia who have been practicing the social responsibility of every company in a country.