ABSTRACT
The aim of this research was to prove empirically that firm size, good corporate governance, and business risk affects financial performance with corporate social responsibility as a moderating variable. The population were all of the manufacturing companies listed on the Indonesian Stock Exchange period 2014-2015; there were 108 samples in this research study. The variable used was firm size, good corporate governance, business risk, corporate social responsibility and financial performance. The analysis technique used was Partial Least Square (PLS). The results showed that 1) size, good corporate governance, and business risk had an effect on financial performance; 2) size had an effect on good corporate governance; 3) good corporate governance had an effect on business risk; 4) corporate social responsibility was proven as being the moderating variable; 5) and good corporate governance and business risk weren’t intervening variables. This result might help companies to increase the implementation of good corporate governance and corporate social responsibility, and even might help investors to make an investment decision.
