Septiana Syam Putri, Bellinda (2014) PENGARUH KINERJA LINGKUNGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE TERHADAP KINERJA FINANSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar dalam BEI tahun 2009-2012). Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
Penelitian dilakukan pada perusahaan-perusahaan pertambangan yang go
public dan terdaftar di Bursa Efek Indonesia (BEI) tahun (2009-2012) yang
terdaftar dan menjadi peserta Program Penilaian Peringkat Kinerja perusahaan
PROPER. Penelitian ini dilakukan untuk menguji kembali faktor-faktor yang telah
digunakan dalam penelitian sebelumnya apakah akan menunjukkan hasil yang
konsisten atau tidak. Penelitian ini mengacu pada penelitian Wijayanti (2011)
yang meneliti Pengaruh corporate social responsibility (CSR) terhadap kinerja
finansial, kemudian penelitian Fitriyani dan Mutmainah (2012) yang meneliti
keterkaitan kinerja lingkungan, pengungkapan CSR dan kinerja finansial, dan
penelitian Anindito dan Ardiyanto (2012) yang meneliti pengaruh kinerja
lingkungan terhadap corporate social responsibility (CSR) disclosure dan kinerja
finansial studi empiris perusahaan pertambangan yang terdapat di Bursa Efek
Indonesia tahun 2007-2010, serta penelitian Suratno et al. (2006) yang meneliti
pengaruh environmental performance terhadap environmental disclosure dan
economic performance pada perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia.
Kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja
finansial, yang diproksikan oleh kinerja pasar (return industri) yang memiliki nilai
signifikan 0,586, begitu pula kinerja fundamental (ROE) yang memiliki nilai
signifikan 0.191. Corporate social responsibility (CSR) berpengaruh signifikan
terhadap kinerja finansial yang diproksikan kinerja pasar (return industri) yang
memiliki nilai 0,000, begitu pula kinerja fundamental (ROE) yang memiliki nilai
0,031.
Kata Kunci : Kinerja Lingkungan, Corporate Social Responsibility, Return
Industri, Return On Equity
This research performed at the go public mining companies and has listed
in Indonesia Stock Exchange (IDX) in year period 2009-2012 and has become
participants Performance Rating Companies Programs PROPER. This research
performed to reexamine some factors what has use on previous research, does
will show consistent result or not. This research refers to previous research, such
as Wijayanti (2011) which examines The Effect Corporate Social Responsibility
(CSR) on Financial Performance, and then research by Fitriany and Mutmainah
(2012) which examines Linkages Environmental Performance, CSR, and
Financial Performance, and then research by Anindito and Ardiyanto (2012)
which examines The Effect Environmental on CSR Disclosure and Financial
Performance, empirical studies at mining companies has listed in IDX in year
period 2007-2011, and also research by Suratno et al. (2006) which examines The
Effect Environmental Performance on Environmental Disclosure and Economic
Performance at manufacture companies has listed in Indonesia Stock Exchange
(IDX).
Environmental performance has not significant effect on financial
performance what proximate by return industry with significant value 0,586, and
so did on return on equity with significant value 0,191. Corporate Social
Responsibility has significant effect on financial performance what proximate by
return industry with significant 0,000, and so did on return on equity with
significant value 0,031.
Keywords : Environmental Performance, Corporate Social Responsibility,
Return Industry, Return On Equity
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 27 Jun 2016 04:32 |
| Last Modified: | 27 Jun 2016 04:32 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4491 |
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