Track: Entrepreneurship

Abstract

The purpose of this study to determine the effect of Corporate Financial Performance on CSR Disclosure (Corporate Social Responsibility) Registered on the Indonesia Stock Exchange 2014-2016. Financial performance is projected with return on asset, return on equity, and debt to equity ratio. Corporate CSR disclosure is measured using the GRI (G4) aspect. The type of research is Explanatory Research. Sampling method using Purposive sampling with criteria of Mining company listed in Indonesia Stock Exchange and issuing annual report which during period 2014-2016. Data analysis techniques use multiple linear regression. The results showed that the financial performance variable did not significantly influence the disclosure of social responsibility either partially or simultaneously. The results of the insignificant research indicate that this research is not in line with stakeholder theory but in line with legitimacy theory.