PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2014

Nailana, Shiska (2015) PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2014. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aimed to examine the effect of the financial performance and environmental performance of the corporate social responsibility (CSR) disclousure the mining company listed on the Indonesia Stock Exchange in 2012-2014. The population in this study is a mining company listed on the Indonesia Stock Exchange. The period used in this study is the year 2012-2014. Samples were determined by purposive sampling method. The research sample obtained is 15 companies. Hypothesis testing using multiple regression analysis with SPSS version 20. Results addressed the hypothesis that the first hypothesis (H1), which shows that the Return on Assets (ROA) has no effect on CSR Disclosure, rejected. The second hypothesis (H2) which indicates that the variable Net Profit Margin (NPM) has no effect on CSR Disclosure, rejected. The third hypothesis (H3) which indicates that the variable does not affect the CSR Leverage Disclosure, rejected. The fourth hypothesis (H4) which indicates that the variable does not affect the environmental performance of CSR Disclosure, rejected. Keywords: financial performance, environmental performance, CSRD

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