Fakultas Ekonomi - Akuntansi, JIMA Vol. 1 No. 1, Januari 2014 (Views: 1254)

PENGARUH KINERJA LINGKUNGAN DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA FINANCIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Widya Wulandari

ABSTRAK

ABSTRACT The global warming, become important in the environment. The company's operations generated a lot of impact on the surrounding environment. Companies that pay attention to environmental and social responsibility disclosure has it has a good image in society so that it can increase its profit. This study aims to determine the effect of Environmental Performance and Corporate Social Responsibility Disclosure of Financial Performance in the manufacturing companies listed on the Indonesia Stock Exchange. The data used comes from the financial statements and annual report on the company's manufacturing and PROPER years 2008-2010. The research sampel total 63 of manufacturing companies in 2008-2010 using the purposive sampling method. This research is hypothesis testing using multiple linear regression. Prior to hypothesis testing is done, first tested the descriptive, the normality test data, test classic assumptions (multicollinearity test, autocorrelation test, heterokedastisitas test, regression test for normality) which shows that all the variables used are free from the assumptions of classical test and normally distributed. This analysis using SPSS version 17.00. These results indicate that partially Environmental Performance does not have a significant influence on Financial performance, while the Corporate Social Responsibility Disclosure has a significant influence on Financial Performance. Simultaneously, Environmental Performance and Corporate Social Responsibility Disclosure has a significant influence on Financial Performance.

Kata kunci: Environmental Performance, Corporate Social Responsibility Dislosure, Financial Performance, PROPER

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