PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE TERHADAP FINANCIAL PERFORMANCE DENGAN PEMODERASI OWNERSHIP CONCENTRATION

Abstract

This study was conducted to test and determine whether the CSR and Leverage variables, if added by the moderating variable Ownership Concentration, can have an effect that strengthens or weakens Financial Performance. This study uses secondary data that is processed using Eviews 10.0. The sample used in this study is 32 infrastructure companies listed on the IDX and the period conducted is 2016 - 2018. The results of this study indicate that the moderating variable does not affect CSR on Financial Performance. While the variable Leverage when coupled with Ownership Concentration strengthens the company's Financial Performance.