The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance (Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange)

Main Authors: Angelia, Dessy, Suryaningsih, Rosita
Format: Proceeding PeerReviewed Book Thesis
Bahasa: eng
Terbitan: , 2015
Subjects:
Online Access: http://kc.umn.ac.id/12454/1/9.%20%20Rosita%20Suryaningsih%20-%20The%20Effect%20of%20Environmental%20Performance%20and%20Corporate%20Social%20Responbility.pdf
http://kc.umn.ac.id/12454/
https://doi.org/10.1016/j.sbspro.2015.11.045
Daftar Isi:
  • The objective of this research was to examine the effect of environmental performance and CSR disclosure towards financial performance. The object in this research was companies that take part in PROPER and were listed at Indonesia Stock Exchange (IDX). In total, there were 17 companies that fulfill the requirements. The results of this research were environmental performance had significant effect on both ROA and ROE for gold ratings. CSR disclosure had significant effect on ROE, but had no effect on ROA. Environmental performance and Corporate Social Responsibility (CSR) disclosure simultaneously had significant effect on ROA and ROE.