Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR Disclosure) dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Kunthi Ksama Wimatsari

Jurnal Akuntansi dan Bisnis
Vol 14, No 1 (2014)

This study aims to investigate the influence of environmental performance in the company's annual report on the level of disclosure of corporate social responsibility (CSR disclosure) as well as financial performance to the level of disclosure of corporate social responsibility (CSR disclosure). The sampling method using purposive sampling. Data taken at the manufacturing companies listed in Indonesia Stock Exchange in the period of 2012 that has complete financial data in accordance with the requirements. The data include the data required disclosure of corporate social responsibility, corporate performance, and financial performance obtained from the company's annual report in 2012, which is obtained from the Indonesian Capital Market Directory (www.icmd.co.id), Indonesia Stock Exchange, corner of Exchange UNS, PROPER Environment of the Ministry of Environment, and the official website of the company as well as a variety of other sources. Sampling was done by using purposive sampling method by 79 companies. The results showed that the effect on the environmental performance of CSR disclosure and financial performance (ROA). This study has met all the classical assumption, includes testing normality, multicollinearity test, autocorrelation test, and heteroscedasticity test.