摘要：Indonesia Telecommunication is faced by negative score of ROA also decreasing ROA within the last three years. This research aim to prove CSR that exclude from usual variable used in increasing ROA. This research used seven categories (78 items) to measure CSR activity in telecommunication industry that listed in Indonesian Stock Exchange. Panel least square with 3 years horizon (2012-2015) is used to analysis the data. From hypothesis testing, CSR has significant effect on ROA. This research proves that CSR can solve ROA problem in Indonesia Telecommunication Industry. From this research result, increasing in 1% CSR makes 73,9% increasing in ROA. CSR gives very high R Squared (95,87%) to ROA. CSR can be an addition alternative strategic to increase ROA. This research also gives implication to the investor to invest in Telecommunication Company that concern in CSR program, it means those companies can more effectively manage their asset to generate income.
关键词：Corporate social responsibility; CSR; Financial performance; ROA; Telecommunication Industry
