Authors : PANDU ADHITYA H; ZAENAL ABIDIN

Volume/Issue : Volume 6 - 2021, Issue 7 - July

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Abstract : This study aims to examine firm size and firm age that can moderate in relation to the influence of Corporate Social Responsibility (CSR) on the company's Return on Assets that occurs in banking companies listed on the Indonesia Stock Exchange in the period 2017 - 2019. A qualitative approach is used in this study. The financial statements and annual reports of the sampled companies, it is a type of secondary data, which is used as data in this study. The Partial Least Square (PLS) technique with the help of Smart pls program version 3.2 is used to analyze the research data that has been obtained. Based on the data that has been analyzed, it can be concluded that there is a negative and significant effect of Corporate Social Responsibility on the company's Return on Assets (ROA), it is because the amount of CSR carried out by the company will have an effect on the decrease in the company’s return on assets (ROA). The effect of CSR on the company’s Return on Assets (ROA) can be moderated by company size. This shows that banking companies that do a lot of CSR but have a large company size tend to have a lower risk of decreasing Return on Assets compared to banking companies that do a lot of CSR but do not have a large company size. In general, the age of company cannot strengthen or weaken the influence of CSR on the company’s ROA, it is indicated by the age of company which does not moderate the effect of CSR on the company’s Return on Assets (ROA). A great contribution has been made by Corporate Social Responsibility, it is according to the results of analysis that is obtained from this research

Keywords : Corporate Social Responsibility, Firm size, The Firm Age, Return on Assets, Partial Least Square