Harsanti, Ponny and Robiyanto, Febra and mu’anaqoh, Sokhisfatun (2014) Simultaneous environmental performance testing, Corporate social responsibility disclosure and financial performance in legitimacy theory perspective. Jurnal analisis bisnis ekonomi, 12. ISSN 2579-647x

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Abstrak

The purpose of the study is to examine how companies that have good environmental performance are having social concerns with CSR disclosure having an effect on financial performance. The population studied were all manufacturing companies listed on the Indonesia Stock Exchange in 2008 – 2012. Manufacturing companies were used as the population because the manufacturing industry was closely related to direct production because the result of the waste produced by the factory had caused pollution in the surrounding community. The sampling method used was purposive sampling method. While the data analysis technique used was linear regression analysis model and path analysis in order to estimate the causality relationship between variables. The results of the study show that environmental performance does not have a direct impact on financial performance, but has an indirect impact through CSR Disclosure. Companies that disclose a lot of environmental performance information through CSR disclosure and have better financial performance than companies that disclose little CSR information.

Item Type:	Article
Kata Kunci:	: Environmental Performance, Financial Performance, CSR Disclosure
Subjects:	Ilmu-ilmu Sosial > Teori Ekonomi > Ekonomi sebagai ilmu. Hubunugan dengan subjek lain Ilmu-ilmu Sosial > Teori Ekonomi
Program Studi:	Fakultas Ekonomi > Manajemen (S1)
Depositing User:	Mr Firman Al Mubaroq
Date Deposited:	27 Oct 2021 18:43
Last Modified:	27 Oct 2021 18:43
URI:	http://eprints.umk.ac.id/id/eprint/15902

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