Natalia, Yessica (2014) The Effect Of Environmental Performance And Corporate Social Responsibility Disclosure On Financial Performance (Study On Basic Industry And Chemical Companies Listed On Indonesia Stock Exchange). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis bagaimana pengaruh kinerja lingkungan dan pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan. Kinerja lingkungan diukur berdasarkan kinerja perusahaan dalam PROPER program oleh Kementerian Lingkungan Hidup Republik Indonesia, sedangkan pengungkapan CSR diukur berdasarkan Global Reporting Initiatives indeks. Kinerja keuangan perusahaan diukur dengan menghitung expected return perusahaan. Jenis penelitian ini adalah pengujian hipotesis, yaitu sebuah penelitian untuk menjelaskan fenomena dalam hubungan antar variabel. Hipotesis pertama menjelaskan pengaruh kinerja lingkungan terhadap kinerja keuangan perusahaan. Kemudian hipotesis kedua menjelaskan pengaruh pengungkapan Corporate Social Repsonsibility terhadap kinerja keuangan perusahan. Jumlah sampel yang digunakan dalam penelitian ini adalah 55 perusahaan industri dasar dan kimia. Data diperoleh dari laporan tahunan perusahaan yang terdaftar dalam Indonesia Stock Exchange dan tergabung dalam PROPER program selama periode 2010-2012. Analisis hipotesis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan, pengungkapan Corporate Social Responsibility, dan predetermined variabel seperti earnings per share adalah variabel yang signifikan dalam menentukan dependen variabel (kinerja keuangan perusahaan).
English Abstract
The objective of this study is to examine the effect of environmental performance and Corporate Social Responsibility disclosure on financial performance. Environmental performance is measured by the companies’ performance in the PROPER rating program by Indonesian State Minister for the Environment, while the disclosure of corporate social responsibility is measured by the index of Global Reporting Initiatives. Corporate financial performance is measured by calculating the companys stocks expected return. This research was conducted by testing the hypothesis, aimed to explain the phenomena of the relationship among variables. The hypothesis one examines the effect of environmental performance towards corporate financial performance. Then, the hypothesis two examines the effect of Corporate Social Responsibility disclosure towards corporate financial performance. The samples of this study are 55 Basic Industry and Chemical Companies. The data was obtained from annual reports of the companies listed on Indonesia Stock Exchange and joined PROPER program from 2010 to 2012. Hypothesis analysis used in this study is multiple linear regressions. The findings of this study showed that environmental performance, Corporate Social Responsibility disclosure, and predetermined variable that is earnings per share are the significant variables to determine the dependent variable (corporate financial performance).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/99/051402108 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 25 Mar 2014 13:55 |
| Last Modified: | 28 Oct 2021 06:43 |
| URI: | http://repository.ub.ac.id/id/eprint/107663 |
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