Corporate social responsibility, foreign ownership, and firm financial performance

The purpose of this study is to examine the effect of corporate social responsibility disclosure on firm financial performance with foreign ownership as a moderation variable. The population used are manufacturing companies listed on the Indonesian stock exchange in 2014-2016. The sample in this study is determined by using purposive sampling. The analytical technique for hypothesis testing is simple and moderated regressions with SPSS 21. The results found that corporate social responsibility disclosure had a positive and significant effect on firm financial performance while foreign ownership does not moderate the relationship between corporate social responsibility disclosure and firm financial performance.