Pengaruh Kinerja Lingkungan Dan CSR Disclosure Terhadap Kinerja Finansial Perusahaan Manufaktur Peserta Proper Yang Terdaftar Di Bei Tahun 2009-2011

Abstract

The purpose of this research was to knew the influence of Corporate Enviromental Performance and CSR Disclosure toward Financial Performance of manufacturing company is member of PROPER and listing in BEI for 2009-2011, it’s 20 corporates. Corporate Enviromental Performance is measured using the rating of PROPER, CSRD is measured from indeks of CSR from annual report, although for the Financial Performance is measured from the corporate’s return on equity. Analysis tool is path analysis with SPSS’s program versi 18. The result from this research is for simultan Corporate Enviromental Performance and CSRD influance as bis as 53,1% toward Financial Performance. the Corporate Enviromental Performance influance as bis as 12,39% toward Financial Performance, whereas CSRD influance as bis as 42,25% toward Financial Performance