?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGUNGKAPAN+CORPORATE+SOCIAL+RESPONSIBILITY+DAN+ALOKASI+BIAYA+LINGKUNGAN+TERHADAP+KINERJA+KEUANGAN+DAN+KINERJA+PASAR%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+pada+Tahun+2011-2013)&rft.creator=ALIYA+AULIANDARI+%2C+1111031007&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Tanggungjawab+sosial+perusahaan+merupakan+aktivitas+perusahaan+dalam+mencapai+keseimbangan+antara+aspek+ekonomi%2C+lingkungan+dan+sosial+tanpa+mengesampingkan+ekspektasi+para+pemegang+saham+dalam+menghasilkan+laba.+Fakta+menunjukkan+hingga+saat+ini+masih+banyak+terjadi+kerusakan+lingkungan+baik+yang+dilakukan+oleh+perusahaan+skala+kecil+hingga+besar.+Kini+perusahaan+didorong+untuk+meminimalisasikan+kerusakan+lingkungan+yang+ditimbulkan+dari+aktivitas+operasional+perusahaan.+Tujuan+dari+penelitian+ini+adalah+untuk+mengetahui+bagaimana+pengaruh+pengungkapan+tanggung+jawab+sosial+perusahaan+dan+alokasi+biaya+lingkungan+terhadap+kinerja+keuangan+dan+kinerja+pasar.%0D%0AMetode+pengambilan+sampel+yang+digunakan+dalam+penelitian+ini+adalah+metode+purposive+sampling+dan+diperoleh+sampel+penelitian+sebanyak+192+perusahaan+sebagai+item+observasi+yang+terdaftar+di+Bursa+Efek+Indonesia+selama+periode+2011-2013.+Hasil+penelitian+ini+mengungkapkan+bahwa+pengungkapan+tanggungjawab+sosial+perusahaan+dan+alokasi+biaya+lingkungan+berpengaruh+positif+terhadap+return+on+equity+sebagai+pengukuran+pada+kinerja+keuangan+dan+berpengaruh+positif+terhadap+cumulative+abnormal+return+sebagai+pengukuran+pada+kinerja+pasar.%0D%0AKata+Kunci+%3A+Pengungkapan+Tanggungjawab+Sosial+Perusahaan%2C+Biaya+Lingkungan%2C+Return+on+Equity%2C+Cumulative+Abnormal+Return%0D%0A%0D%0AABSTRACT%0D%0ACorporate+social+responsibility+is+the+activity+of+company+to+reach+a+balance+between+aspect+of+economic%2C+environment+and+social+without+override+the+shareholder%E2%80%99s+expectation+in+generates+profit.+The+fact+shows+that+there+are+still+a+lot+of+environmental+damage+done+by+small+enterprises+until+the+big+one.+Now+they+have+been+pushed+to+minimize+the+environmental+damage+that+caused+by+the+operational%E2%80%99s+activity+of+company.+The+purpose+of+this+research+is+to+examine+the+effect+of+corporate+social+responsibility+disclosure+and+the+allocation+of+environmental+cost+to+financial+performance+and+market+performance.%0D%0AThe+method+in+this+research+is+purposive+sampling+method+and+the+samples+are+192+companies+as+the+item+of+observations+that+were+taken+from+annual+reports+listed+on+the+Indonesia+Stock+Exchange+in+2011-2013.+This+research+found+that+corporate+social+responsibility+disclosure+and+the+allocation+of+environmental+cost+have+effect+positively+to+return+on+equity+(ROE)+as+measure+of+financial+performance+and+to+cumulative+abnormal+return+(CAR)+as+measure+of+market+performance.%0D%0AKeywords%3A+Corporate+Social+Resposibility+Disclosure%2C+Environmental+Cost%2C+Return+on+Equity%2C+Cumulative+Abnormal+Return&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2016-01-18&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F1%2FABSTRAC%2520T.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F4%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F5%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F6%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F7%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F8%2FLEMBAR%2520PERETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F9%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F10%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F11%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F12%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F117%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F118%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F13%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F14%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F16%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F17%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F20787%2F15%2FBAB%2520V.pdf&rft.format=t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