PENGARUH KINERJA LINGKUNGANTERHADAP KINERJA FINANSIALPERUSAHAAN DENGAN CORPORATE SOCIALRESPONSIBILITY (CSR) DISCLOSURESEBAGAI VARIABEL INTERVENING

TL;DRAbstract

This study aims to examine the effect of environmental performance on financial performance of companies with Corporate Social Responsibility (CSR) Disclosure as an intervening variable. Environmental performance is measured by the performance of companies in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). While the Disclosure of Corporate Social Responsibility CSR is measured by the index. Own company's financial performance is measured by calculating the company's annual return for an annual return is then compared with the manufacturing industry. Samples used in the study was 78 manufacturing companies. Data taken from annual report 2007-2009 period manufacturing companies listed in Indonesia Stock Exchange and participated in PROPER since 2007. The statistical methods used in this study is a simple linear regression analysis to test the effect of environmental performance against the Corporate Social Responsibility Discl

Chat with Paper

AI Agents for this Paper