PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA FINANSIAL DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL INTERVENING

Wahyuningsih, Febriana (2012) PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA FINANSIAL DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Febriana Wahyuningsih, 201; The Influence of Environmental Performance To Financial Performance with Corporate Social Resposibility Disclosure as Intervening Variabel. This research is aiming at studying in the influence of environmental performance which measured in Proper with finansial performance, corporate social responsibility disclosure to financial performance and environmental performance can mediate with corporate social responsibility disclosure which measured in corporate social resposibility index (CSRI) to financial performance wich measured relative return. The company to used as sample are non – financial company. Data are used from annual report in 2007-2009 period and also paticipated in Proper since 2007-2009. The statistic methode being used for this research were simple regresion linear to environmental performance variabel to financial performance variabel and multiple regresion linear to environmental performance variabel and corporate social responsibility disclosure variabel to financial performance variabel and path analysis to know influence between environmental performance to financial performance with corporate social responsibility disclosure as mediating variabel. The data analysis and the hypothesis to use software SPSS 17.00 for windows. The test result for the first hypothesis to disclose that environmental performance can be negative influence to financial perfomance, the second hypothesis is corporate social responsibility disclosure can be positive influence to financial performance and the third hypothesis is corporate social responsibility disclosure can be mediate between environmental performance to financial perfomance. In conclusion this research to show direct although indirect between environmental performance variabel and financial performance with corporate social responsibility disclosure.

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