PERAN UKURAN PERUSAHAAN (SIZE) DALAM MEMODERASI CORPORATE SOCIAL RESPONSIBILITY DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Sari

The purpose of this research to find determine the role of firm size (Size) as
moderating the influence of Corporate Social Responsibility and Liquidity on the
Financial Performance of Mining Companies listed in Indonesia Stock Exchange. The
data used in this study are financial statements in 2013 to 2016. The data analysis
technique used is multiple linear regression analysis. The sample was selected using
purposive sampling technique and obtained 33 companies in each year, so that the
number of observations used in this research was 132. The results of this study support
the hypothesis that CSR and liquidity have a positive effect on the company's financial
performance. From the results of this study also shows the role of firm size (Size) is able
to moderate the influence of CSR on the company's financial performance. Company
size (Size) is able to moderate the influence of Liquidity on the company's financial
performance.
Keywords : Corporate Social Responsibility (CSR), Liquidity,
Company Financial Performance, Company Size (Size).