ABSTRACT

 

This study aims to examine and analyze the role of Corporate Social Responsibility (CSR) as an intervening variable in mediating the effects of Good Corporate Governance and Leverage for Financial Performance.Samples are 132 companies went public and consists of several industry listed in Indonesia Stock Exchange 2010-2013. Sampling using purposive sampling technique thatisbasedonthecompletenessoftheannualreportofeachperiodstudiedandtheconditions that have been determined by researchers. To test the hypothesis using linear regression analysis barganda (Multiple Linear Regression) with the application of SPSS version 20.Based on the resultsof data  analysisshowedthat  theLeverageandCorporateSocial  Responsibility (CSR) simultaneously significant  effect  onfinancial  performance.  PartiallyGCGsignificant effect   onCorporateSocial   Responsibility(CSR),   whilegood    corporate    governancedoes   not affect thefinancial performance, andLeverageno significant effect onCorporateSocial Responsibility(CSR). VariableCorporate SocialResponsibility (CSR) can becomean intervening variablein mediating theeffects ofGood Corporate GovernanceforFinancial Performance. However,CorporateSocial Responsibility(CSR) was notable tobecomean intervening variablein mediating theeffect ofleverageon financial  performance.

 

Keywords: GCG, Leverage, CSRandFinancial  Performance.