PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This study examine the effect of CSR disclosure and corporate environmental performance (PROPER) on the financial performance of the company. The financial performance in this research is the ratio of the return on capital from the level of corporate profits where this ratio using return on equity (ROE). In this research, the researcher approached the number of CSR disclosure items done by the company to measure the level of CSR disclosure, then the environmental performance of the rating was measured from the achievement of PROPER ranking. Disclosure of CSR and PROPER affects the company's financial performance as measured by the company's return on profit or return on equity (ROE). This effect is due to long-term CSR can enhance the company's reputation and provide a positive signal on its disclosure in the annual report, so it can provide an attraction to investors. The company's environmental performance can provide cost-efficiency impacts that can directly improve the company's profitability. The results of this study indicate a significant effect between Corporate Social Responsibility (CSR) and environmental performance on the company's financial performance (ROE). This effect has a contribution of 36.1% which can be seen from the results of determenation test at R Square value of 0.361.