ABSTRACT
This research is aiming at studying the influence of environmental performance
which measured by the company performance in PROPER (Program Penilaian Peringkat
Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) toward Corporate Social
Responsibility disclosure, and toward financial performance, and also the influence of
Corporate Social Responsibility disclosure toward financial performance. The number of
samples used in this research were sixteen manufacturing company. Data are taken from
annual report 2004-2006 of the manufacture companies listed on Indonesia Stock Exchange
and also participated in PROPER since 2004. The statistical method being used for this
research were simple linier regression analysis to examine the influence of environmental
performance toward Corporate Social Responsibility disclosure and multiple linear
regression analysis to examine the influence of the environmental performance and
Corporate Social Responsibility disclosure toward financial performance. The data analysis
and test of the hypothesis is done by using the software SPSS version 13..
The test result for the first hypothesis indicated that environmental performance has a
significant influence toward Corporate Social Responsibility disclosure. Meanwhile, the test
result for the second hypothesis indicated that environmental performance has no significant
influence toward financial performance and the test result for the third hypothesis also shows
that Corporate Social Responsibility disclosure has no significant influence toward the
financial performance. However, from the test result, this research show that there are an
indirect impact that statistically significant of environmental performance toward financial
performance through Corporate Social responsibility Disclosure.
Keywords: environmental performance, Corporate Social Responsibility disclosure,
participation in PROPER, financial performance.
Tidak ada komentar:
Posting Komentar