© IJARW | ISSN (O) - 2582-1008 February 2024 | Vol. 5 Issue. 8 www.ijarw.com IJARW2027 International Journal of All Research Writings 34 THE INFLUENCE OF CORPORATE SOCIAL RESPOSIBILITY ON COMPANY PERFORMANCE WITH CULTURE AS A MODERATION VARIABLE (STUDY ON MANUFACTURING COMPANIES IN MAKASSAR) Sitti Jamiah HA 1 , Iriana Auliyah 2 1 Almarisah Madani University, Makassar South Sulawesi, Indonesia 2 Universitas Yapis Papua, Indonesia ABSTRACT This study aims to determine the influence of Corporate Social Responsibility on company performance with culture as a moderation variable. This study used primary data, through conservation, interviews conducted with leaders or employees related to the research. Sampling using Purposive Sampling Technique. The results showed that Coroporate Social Responsibility moderated by culture shows that Corporate Social Responsibility moderated by culture has a positive and significant effect on Company Performance. Keyword: CSR, Culture, Company Performance 1. INTRODUCTION Company performance is a display of the complete state of the company over a certain period of time, which is a result or achievement that is influenced by the company's operational activities in utilizing its resources. Corporate performance is used for part or all of the actions or activities of an organization in a period with reference to standard amounts such as past or projected costs, on the basis of efficiency, accountability or accountability of management and the like (Srimindarti, 2014:149). Research on corporate social responsibility has been widely conducted, including research conducted by Surroca and Tribo (2006) found that corporate social responsibility has a positive effect on company performance,This is because companies that carry out corporate social responsibility must provide sufficient funds and will affect the company's financial performance. Similarly, Gantino's research, Riallo (2016) that corporate social responsibility affects the company's financial performance.Research by Djuanda and Tarigan (2016) found that culture affects the financial performance of companies incorporated in PT. Surabaya and surrounding areas. Then there is a research gap with research conducted by Indah Novita Sari and Lulus Kurniasih (2012) that culture and corporate social responsibility does not have a significant effect on financial performance (ROA) in companies listed on the Indonesia Stock Exchange. This research was conducted on a Manufacturing Company in Makassar, where the problem that occurred in the company that the company's performance decreased, this was caused by several factors such as: lack of application of culture or corporate culture. In addition, many companies do not disclose corporate social responsibility, because according to Pliefger, Fischer, Hupfer and Eyerer (2005) said that stakeholders are more interested in companies that have concerns about society and the environment Because this can provide benefits obtained by the company for its social and environmental performance, thus affecting the company's financial performance. 2. LITERATURE REVIEW A.Theoretical Studies 1.Understanding Corporate Social Responsibility The company not only has economic and legal obligations (meaning to shareholders or shareholders) but also obligations to other interested parties (stakeholders) whose reach exceeds the above obligations (Darwin, 2006: 48). Some of the things included in this corporate social responsibility include corporate governance that is now rife in Indonesia, corporate awareness