Abstract
ABSTRACT
 
 This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The population of research consisted of manufacturing companies enlisted in Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling one. Data analysis was conducted using a multiple linear regression. The result of research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of adjusted R2 test in this research showed value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study. 
 
 Keywords: financial performance, corporate social responsibility
Highlights
Corporate social responsibility (CSR) is the company’s care about the environment and community
This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in the Indonesian Stock Exchange in 2017
The population of the research consisted of manufacturing companies enlisted in the Indonesian Stock Exchange
Summary
Corporate social responsibility (CSR) is the company’s care about the environment and community. An appropriate and clear media exposure is required to enable the company to report corporate social responsibility and to get public trust. Media exposure is a company’s medium to communicate with its stakeholders. There are some media exposures the companies have used to communicate their corporate social responsibility programs: the company’s website and advertisement. Firm size is very important in disclosing corporate social responsibility. Firm size is a variable used widely to explain social exposure conducted by a company in an annual report. Firm size can be measured based on total asset value, total sale volume, market capitalization, number of a worker, etc. A large company usually tends to maintain its stability and condition. Leverage affects the corporate social responsibility policy. Saputra (2016)’s study found that leverage is a media the stakeholders have to find out the company’s ability to 30 | Ilomata International Journal of Management
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