Description:
Abstract. This study aimed to analyze the effect of Corporate Social Repsonsibility and Economic Value Added on Financial Performance. The object of this research are the Food and Beverage Companies Sub-Sector listed on the Indonesia Stock Exchange in the 2016-2018 period. The sampling tehcnique utilized in this study was a purposive sampling method with 16 companies and obtained 10 company’s data. The type in this research used a quantitative. The result of the study using the clasiccal test and hypothesis testing based on multiple regression analysis shows that Corporate Social Responsibility (CSR) has a significant effect on Financial Performance’s Return On Investment (ROI), and Economic Value Added (EVA) has no effect on Financial Performance’s Return On Investment (ROI). Simultaneously, CSR and EVA significantly influence the Financial Performance with an R-Square value of 0,584. This shows that the independent variables, Corporate Social Responsibility and Economic Value Added, affect the dependent variable, Return On Investment of Financial Performance, by 58,4% while 34,2% influenced by other variables not examinated in this study.Keywords: Corporate Social Responsibility (CSR), Economic Value Added (EVA), Financial Performance, Return On Investment (ROI).Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Respinsibility dan Economic Value Added terhadap Kinerja Keuangan. Objek dalam penelitian ini adalah Sub Sektor Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik sampel yang digunakan adalah purposive sampling method dengan jumlah 16 perusahaan dan diperoleh 10 data perusahaan. Jenis penelitian yang digunakan dalam penelitian ini yaitu kuantitatif. Hasil dari penelitian yang telah dilakukan dengan menggunakan uji klasik dan uji hipotesis berdasarkan analisis regresi berganda menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Kinerja Keuangan Return On Investment (ROI), dan Economic Value Added (EVA) tidak berpengaruh terhadap Kinerja Keuangan Return On Investment (ROI). Secara simultan, CSR dan EVA berpengaruh signifikan terhadap Kinerja Keuangan ROI dengan niali R-Square sebesar 0,584. Hal ini menunjukkan bahwa variabel independen Corporate Social Responsibility dan Economic Value Added mempengaruhi variabel dependen Kinerja Keuangan Return On Investment sebesar 58,4% sedangkan 34,2% dipengaruhi variabel lain.Kata kunci: Corporate Social Responsibility (CSR), Economic Value Added (EVA), Kinerja Keuangan, ROI.