Dwi Wulandari, 1011031006 (2014) PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA FINANSIAL PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE SEBAGAI VARIABEL INTERVENING. Universitas Lampung, Fakultas Keguruan dan Ilmu Pendidikan.
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Abstract
ABSTRAK PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA FINANSIAL PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE SEBAGAI VARIABEL INTERVENING Oleh DWI WULANDARI Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan terhadap kinerja finansial perusahaan secara langsung dan secara tidak langsung melalui Corporate Social Responsibility (CSR) Disclosure sebagai variabel intervening. Kinerja lingkungan dalam penelitian ini diukur dengan menggunakan PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). Kinerja finansial diukur dengan menggunakan nilai ROI perusahaan yang diperoleh dari annual report. Corporate Social Responsibility (CSR) Disclosure diukur dengan CSR index. Sampel yang digunakan dalam penelitian ini adalah sebanyak 10 perusahaan. Sumber data diperoleh dari laporan tahunan perusahaan periode 2010-2012 dan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia serta mengikuti PROPER. Metode statistik yang digunakan adalah analisis regresi sederhana dan berganda dengan software SPSS 17. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh positif signifikan terhadap kinerja finansial perusahaan, kinerja lingkungan berpengaruh positif signifikan terhadap Corporate Social Responsibility (CSR) Disclosure, kemudian Corporate Social Responsibility (CSR) Disclosure berpengaruh positif signifikan terhadap kinerja finansial perusahaan. Adanya Corporate Social Responsibility (CSR) Disclosure sebagai variabel intervening dapat memperkuat pengaruh kinerja lingkungan terhadap kinerja finansial, terbukti dari hasil yang diperoleh menunjukkan bahwa pengaruh tidak langsung memiliki hasil yang lebih besar daripada pengaruh langsung. Kata kunci: kinerja lingkungan, Corporate Social Responsibility (CSR) Disclosure, kinerja finansial perusahaan ABSTRACT THE EFFECT OF ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE OF COMPANIES WITH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE AS AN INTERVENING VARIABLE By DWI WULANDARI This study aims to examine the influence of environmental performance on the companies financial performance both direct and by Corporate Social Responsibility (CSR) Disclosure as intervening variable. Environmental performance in this study analyzed using PROPER. Financial performance measured by company’s ROI value from annual report. Corporate Social Responsibility (CSR) Disclosure measured by CSR index. In order to achieve the objective of the study, this research was conducted in the manufacture companies listed in the Bursa Efek Indonesia and join PROPER. About 10 companies and the data from annual report 2010-2012 period. Statistic method using simple regression, multiple regression and SPSS 17. The result illustrates that environmental performance significantly influence on the financial performance., environmental performance significantly influence on Corporate Social Responsibility (CSR) Disclosure, then Corporate Social Responsibility (CSR) Disclosure significantly influence on financial performance companies. Corporate Social Responsibility (CSR) Disclosure as the intervening variable create higher influence of environmental performance on financial performance, it proven by the result both direct influence has higher result than the indirectly influence. Keywords: environmental performance, Corporate Social Responsibility (CSR) Disclosure, financial performance
| Item Type: | Other |
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| Subjects: | H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 259472 . Digilib |
| Date Deposited: | 16 Aug 2014 05:45 |
| Last Modified: | 16 Aug 2014 05:45 |
| URI: | http://digilib.unila.ac.id/id/eprint/2599 |
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