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

By Dessy Angelia, R. Suryaningsih. 2015

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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.

Subfields: Accounting, Gender Studies, Strategy and Management

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