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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGANSUBSEKTOR BATUBARAYANG TERDAFTAR DI BURSAEFEK INDONESIA TAHUN 2017-2018

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ABSTRACT THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF MINING SECTOR WITH COALS SUBSECTOR COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2017-2018 Written by: Loishalya Melissa Tiwouw NIM: 1632121 The goal’s of every company now is not merely to reach benefit from operational activities, but also to make a good relationship with the environment around the company. This goal can be achieved by carrying out corporate social responsibility (CSR) activities which are a form of corporate responsibility towards the surrounding of companies and stakeholders which are then disclosed in the company's annual report. This study discussed the disclosure of CSR on financial performance with ROA as the indicators. In this study, secondary data were obtained from the annual and financial reports of 21 coal subsector mining companies listed on the Indonesia Stock Exchange as the sample of this study. Samples were obtained using purposive sampling in the period 2017-2018. This research used descriptive statistical analysis, correlation, determination, significance test, and simple linear regression. The data obtained were collected in Ms Excel 2016 and then processed using SPSS 16. The results of this study indicated that CSR disclosures in the coal subsector company reached an average disclosure of 52.5% of the 100%. For financial performance with the ROA indicator, the average performance of the coal subsector company is 9.8% and has exceeded the standard used which is 9%. And the next result is that there is a significant positive effect (0.028) between CSR disclosures on financial performance using ROA as the indicator. Keyword: CSR disclosure, Financial performance, ROA.