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The objective of this research is to analyze the impact of corporate social responsibility (CSR) on company performance for non-financial companies in the ASEAN-5— Indonesia, Malaysia, Singapore, Thailand, and the Philippines—during the 2012–2016 period. This research uses the fixed effect regression model. The results indicate that CSR has a negative and significant relationship to company performance for non-financial companies in the ASEAN-5. So that, companies with strong CSR are expected to have reduced company performance. Keywords—corporate social responsibility, financial performance, ASEAN – 5, period 2012–2016

The Impact of Corporate Social Responsibility on Firm Performance: Evidence from Non-financial Sector in ASEAN-5 Countries 2012-2016