Abstract:

This study aims to determine the effect of Corporate Social Responsibility on financial performance. The intervening variable uses sales and marketing costs. The population in this study are companies listed on the Compass 100 Index in 2018-2020. Sampling was done by a purposive sampling technique. The data analysis technique was carried out by regression analysis and path analysis. Based on the analysis conducted, it was found that CSR has no effect on sales. CSR affects marketing costs. Marketing costs can mediate between CSR and sales. CSR has an effect on ROA. Sales can mediate between CSR with ROA. The CSR has no effect on Tobin's Q. Sales can mediate between the CSR with Tobin's Q.