PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur di BEI Periode Tahun 2009-2011)

RAHMAWATI, Ala’ and ACHMAD , Tarmizi (2012) PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur di BEI Periode Tahun 2009-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study was to examine the influence of Corporate Environmental Performance on Financial Performance (CFP) with the Corporate Social Responsibility (CSR) Disclosure as an intervening variable. Environmental performance is measured using the PROPER (Program Penilaian Peringkat Kinerja Lingkungan Perusahaan) of the Ministry of Environment, CFP measured using the Annual Return, CSR measured using the GRI index. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2009-2011. The research sample is 107 companies, with purposive sampling method of data collection. Types of data used is secondary. Analysis tool used is regression analysis and sobel test. The analysis data technique and hypothesis testing using SPSS software. The results showed that the performance does not significantly positive effect on CFP, Environmental Performance significantly positive effect on CSR Disclosure and CSR Disclosure significantly positive effect on CFP. However, the test results showed that statistically influence the environmental performance indirectly to CFP through CSR Disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Environmental Performance, Corporate Social Responsibility (CSR) Disclosure, Corporate Financial Performance (CFP), PROPER
Uncontrolled Keywords:Environmental Performance, Corporate Social Responsibility (CSR) Disclosure, Corporate Financial Performance (CFP), PROPER
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:36136
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:19 Sep 2012 08:10
Last Modified:19 Sep 2012 08:10

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